Tax

BAA Ltd v Revenue & Customs

[2010] UKFTT TC TC00357First-tier Tribunal (Tax)2010

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VAT � input tax recovery � costs incurred in takeover by bidder � subsequent grouping of bidder and target � appeal allowed

�� BAA LIMITED�� Appellant

�� TRIBUNAL: Tribunal Judge Peter Kempster

�� Mrs Joanna Neill

Rupert Anderson QC instructed by the General Counsel and Solicitor to HM Revenue and Customs for the Respondents

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