Private equity update: the BAA case — VAT on company acquisition costs
Back in April 2013, Wragge & Co reported on the Court of Appeal judgment in BAA Ltd v HMRC  EWCA Civ 112.
In this case, the Court of Appeal rejected an appeal against the decisions of the upper-tier tribunal and the first-tier tribunal not to allow an acquisition vehicle, Airport Development and Investments Ltd (ADIL), to recover VAT on certain advisory fees incurred in connection with the takeover of the airports operator BAA…
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