VAT – input tax-attribution of inputs to supplies- advertising of sofas -whether directly linked to supply of insurance intermediation; head office and store expenses.
VAT – input tax- special method – whether special method allowed (pre 1992) or approved. Whether difference between approval and allowing.
Citations:
[2009] UKFTT 204 (TC), [2010] STI 1407, [2010] SFTD 195
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 October 2022; Ref: scu.409022