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Input VAT Recovery On Share Sales

 
Paul Williams Associate Herbert Smith LLP looks at the current HMRC position on recovering input VAT on share sales and contrasts that with recent ECJ case decisions
 
In this article all references to 'Article' are to Articles of the Sixth VAT Directive to 'section' are to sections of VATA 1994 and to 'Regulation' are to regulations within the VAT Regulations 1995 (SI 1995 No 2518). References to 'the Court' and 'the ECJ' are to the European Court of Justice.
Introduction
 
If a company carries on a business of making taxable supplies of management services to a subsidiary and it sells that subsidiary to a person in the EU leading to a...

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