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ASR Consultants Ltd v Customs and Excise: VDT 7 May 2004

VDT Vat – payment of two outstanding debts (Vat inclusive) of another company by Appellant – claimed the Vat as input tax – no transfer of intellectual property or other rights from the debtor company – not within s.24 VATA – no invoices under Reg.29 Vat Regulations 1995 – Appeal dismissed.

Citations:

[2004] UKVAT V18600

Links:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.199118

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