Norseman Gold Plc v The Commissioners for HM Revenue and Customs: [2016] UKUT 0069 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 4 February 2016.
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VALUE ADDED TAX 鈥� input tax 鈥搘hether Appellant carrying on economic activity 鈥� UK management company providing management services to overseas subsidiaries 鈥� no agreement on amount of consideration to be paid by subsidiaries 鈥� whether taxable supplies made 鈥� no - appeal dismissed.