The Wellcome Trust Ltd v HMRC

In the recent case of The Wellcome Trust Ltd v HMRC [2018] UKFTT 599 the First-tier Tribunal (“FTT”) considered the interpretation of “a taxable person acting as such” in Article 44 of the Principle VAT Directive (“PVD”).

Please click here to read the full case note.

The comments made in this case note are wholly personal and do not reflect the views of any other members of Monckton Chambers, its tenants or clients.

This case note was first featured in the December 2018 issue of De Voil.