The appeal, by Praesto Consulting UK Limited (‘the appellant’), was to the Court of Appeal (‘CoA’) from the Upper Tribunal (‘UT’), concerned whether VAT was recoverable by the appellant on legal fees, which it paid in relation to the defence of civil proceedings brought against the sole Director of the appellant.

Summary

The appeal, by Praesto Consulting UK Limited (‘the appellant’), was to the Court of Appeal (‘CoA’) from the Upper Tribunal (‘UT’), concerned whether VAT was recoverable by the appellant on legal fees, which it paid in relation to the defence of civil proceedings brought against the sole Director of the appellant.

Background

The First-tier Tribunal's (FTT) originally found for the