Chilli Club Restaurant Ltd v Revenue and Customs: VDT 13 Mar 2007

VAT Input Tax; fitting out a shop – whether supplies made by contractors of services or of goods – if services irrecoverable standing date of registration whether date of registration could be amended – discretion of Commissioners – whether exercised – held services – appeal remitted to Commissioners to consider an exercise of their discretion in the light of the findings of the Tribunal – VAT Regulations 1995 111(2).

Citations:

[2007] UKVAT V20043

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.250510