Chelham Ltd v Revenue and Customs: FTTTx 31 Jul 2013

FTTTx VALUE ADDED TAX – input tax claimed by a company in relation to a supply of services to it by a subsidiary – the company making only exempt supplies to which the services were attributable – whether input tax deductible – held, no – whether decision to deregister the company ought to be upheld – held, yes – whether refusal of the company’s application for backdated VAT group treatment unreasonable – held, no – whether penalties chargeable – held, yes – appeal dismissed

[2013] UKFTT 418 (TC)
England and Wales


Updated: 20 November 2021; Ref: scu.515179