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:
Jurisdiction:
England and Wales
VAT
Updated: 06 February 2022; Ref: scu.462729