Praesto Consulting UK Ltd v HM Revenue and Customs, [2019] EWCA Civ 353

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Summaries

Summary Under

a company was entitled to input tax credits for VAT on legal-fee invoices addressed only to its executive

Mr Ranson, a former employee of an information technology consultancy (“CSP”), resigned to set up a competing company ("Praesto"), where he...

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Summary Under

legal fees addressed to executive were paid by company to protect its business

A key employee (Mr Ranson) of an IT consulting firm (“CSP”) left along with three other employees to set up a competing firm (“Praesto”)....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.