DFS Furniture Company Ltd v Revenue and Customs: FTTTx 7 Aug 2009

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 October 2022; Ref: scu.409022