INPUT TAX – Pre Sinclair Collis – supply to the Appellant of space upon which to place cigarette vending machines – Appellant paid for the space by commission – Appellant created self billed invoices – no evidence that site owners had treated the supply as taxable – was Appellant entitled to reclaim input tax – no – appeal dismissed
Citations:
[2006] UKVAT V19416
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 June 2022; Ref: scu.237951