In Bluejay Mining plc vs HMRC [2020] TC07947 the First Tier Tribunal (FTT) allowed the recovery of input VAT incurred by a holding company.

The FTT allowed Bluejay’s appeal, finding that:

Useful guides on this topic

Management re-charges (holding companies)
When are intercompany charges subject to VAT? What rate of VAT applies to an intercompany charge? Is an intercompany charge a supply for VAT? Is there VAT on an intercompany payment for group relief?

Groups (VAT)
What is a VAT group? Who can form a VAT group? What are the benefits of a VAT group?

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Bluejay Mining plc vs HMRC [2020] TC07947