The Wellcome Trust Ltd v HMRC
In the recent case of The Wellcome Trust Ltd v HMRC  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”).
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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.