Computational Structural Mechanics Ltd v Revenue and Customs (VAT – Input Tax : Other): FTTTx 8 Mar 2019

VALUE ADDED TAX – Input Tax – invoice from an associated business to another business – same owner and sole director – whether a supply and a continuous supply – yes- amounts incurred in connection with a residential property – whether de minimus reclaim allowable – yes. Value Added Tax Act 1994, sections 24, 25, 26 and 29 and Part II – Value Added Tax Regulations 1995, regulations 99, 100, 101, 105A, 106, 106 ZA, 106A and 107 – VAT Notice 706, Partial Exemption, section 11 – Appeal allowed

Citations:

[2019] UKFTT 183 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 October 2022; Ref: scu.635744