Commercial update - Max Schofield: Claiming VAT input tax on legal services benefitting a taxpayer company and its director

21st March 2019

If legal services are provided to a taxpayer company and to its director, can the company reclaim the input tax? Max Schofield analyses the Court of Appeal decision in Praesto Consulting UK Limited v. HMRC [2019] EWCA Civ 353.

Max is a Commercial Law barrister whose practice has a particular emphasis on indirect taxation.