FTTTx VALUE ADDED TAX – ‘Fleming Claim’ by company who became the representative member after the original group member had received the input supply – recipient not a member of the group at time of input supply – whether representative member could sustain the claim – On facts – No – Appeal dismissed
[2013] UKFTT 579 (TC)
Bailii
VAT
Updated: 25 November 2021; Ref: scu.517698