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[2013] EWCA Civ 112

IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
THE HON MRS JUSTICE PROUDMAN and MR JULIAN GHOSH QC 

Subject: VAT

Keywords: Input tax; Takeovers; Taxable supplies; VAT groups

Summary: Where a company took over another and then joined the latter’s VAT group, the VAT incurred on professional costs incurred by the company mounting the takeover was not recoverable as input tax attributable to the group’s general overheads

via BAA Ltd v Revenue and Customs Commissioners | Westlaw UK.

You can read a copy of the decision here