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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> ING Intermediate Holdings Ltd v Revenue & Customs [2016] UKUT 298 (TCC) (5 July 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/298.html
Cite as: [2016] UKUT 298 (TCC), [2017] STC 320, [2016] BVC 525

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ING Intermediate Holdings Ltd v Revenue & Customs [2016] UKUT 298 (TCC) (5 July 2016)


VAT –deductibility of input tax- whether provision of deposit accounts involved a supply by bank – whether supply was for consideration capable of quantification- whether investment by bank of funds received was an economic activity

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/298.html