VALUE ADDED TAX – disallowance of input tax – whether necessary for HMRC to deregister taxpayer before disallowing input tax – whether taxpayer carrying on a business – appeal dismissed
Citations:
[2021] UKUT 224 (TCC), [2021] STI 2106, [2021] STC 1913, [2021] BVC 513
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 February 2022; Ref: scu.671201