Chain Telecommunications Ltd v Revenue and Customs: FTTTx 8 May 2012

VAT – input tax – invoices rendered to another company but paid by Appellant – whether VAT paid by Appellant constituted input tax – held, on facts, no – services neither supplied to Appellant nor used by Appellant for purpose of its business despite commercial justification for payment of invoices – appeal dismissed

Citations:

[2012] UKFTT 330 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.462729