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Hotel La Tour: where next for input tax recovery on share disposals?
27 February 2026
The Supreme Court's decision in Hotel La Tour confirms that there is likely to be a mismatch between the demands of input tax recovery on a share acquisition and of input tax recovery on a share disposal.
In an article published in Tax Journal, Rupert Shiers and Laura Hodgson explore why management services that support VAT recovery on share acquisitions may now undermine input tax recovery on share disposals—and what practical options remain.
You can access the article free of charge by registering with the Tax Journal website: Hotel La Tour: where next for input tax recovery on share disposals?
Authored by Rupert Shiers and Laura Hodgson.
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