FTTTx VAT – Input tax – deductibility of input tax – supply to taxable person for purposes of business carried on or to be carried on – supply for purpose of business – subjective test – onus of proof on taxpayer – appeal allowed
[2015] UKFTT 101 (TC)
Bailii
England and Wales
VAT
Updated: 28 December 2021; Ref: scu.544579