VAT Input Tax; fitting out a shop – whether supplies made by contractors of services or of goods – if services irrecoverable standing date of registration whether date of registration could be amended – discretion of Commissioners – whether exercised – held services – appeal remitted to Commissioners to consider an exercise of their discretion in the light of the findings of the Tribunal – VAT Regulations 1995 111(2).
Citations:
[2007] UKVAT V20043
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 October 2022; Ref: scu.250510