Frank A Smart and Son Ltd v Revenue and Customs: FTTTx 9 Dec 2014

FTTTx VAT – purchase of Single Farm Payment Entitlements – whether referable to taxpayer’s business – Yes – VATA 1994 and relative Regulations – Appeal allowed

[2014] UKFTT 1090 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540298