On 4 and 5 June 2025, Isabel McArdle and Gareth Rhys will appear before the Supreme Court, representing the Respondents in Hotel La Tour Ltd v HMRC. The appeal concerns whether use of services in an exempt sale of shares prevents recovery of input tax, or whether such input tax is recoverable as attributable to the downstream taxable business of the Appellant, because the ultimate aim of the share sale was to raise funds for the taxable downstream activity.
Isabel previously represented the Respondents successfully in the Court of Appeal. The full judgment is available here.
