Search Results for: Council Directive (EC) 2006/112/EC

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Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and intended to use money resulting from the receipt of those subsidies to fund … Continue reading Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

Revenue and Customs, Appeal By Against A Decision of The Upper Tribunal In An Appeal By Frank A Smart and Son Limited: SCS 8 Dec 2017

Judges: Lord Drummond Young Citations: [2017] ScotCS CSIH – 77, 2018 GWD 1-30, [2018] BVC 3, 2018 SC 229, [2018] STC 806, 2018 SLT 1 Links: Bailii Statutes: Council Directive (EC) 2006/112/EC Jurisdiction: Scotland Cited by: Appeal From – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019 The question was whether … Continue reading Revenue and Customs, Appeal By Against A Decision of The Upper Tribunal In An Appeal By Frank A Smart and Son Limited: SCS 8 Dec 2017