VALUE ADDED TAX – input tax – trader making only exempt supplies of land – site services rendered by third party – claim for input tax relief disallowed – Appellant claiming that some of the services rendered for associated companies – no documentary support – evidence of inter-company adjustments not including relevant services – no sufficient evidence of onward supply – appeal dismissed
Citations:
[2006] UKVAT V19469
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.238997