BAA Ltd v HMRC [2013] EWCA Civ 112


21st February 2013

In this three day VAT appeal the case against the Commissioners for Her Majesty's Revenue and Customs (HMRC) is that they should have allowed an input tax reclaim for VAT charged on supplies of professional and advisory services received by a company then known as Airport Development and Investments Limited (referred to as ADIL in the judgments below and in this judgment). The supplies were in connection with a take-over bid by ADIL. At the time when it incurred liability to pay VAT on the fees for those supplies ADIL was not registered for VAT. It was not a taxable person

 

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