Dilip and Another (T/A Oaktree Lane (Selly Oak) Post Office and Stores) v Customs and Excise: VDT 12 May 2005

VAT – INPUT TAX – evidence for claim – whether tax incurred on supply for the purpose of a business – VAT paid in respect of introductory payment for licence to run post office held not to be deductible in respect of general stores business carried on at same address – appeal against assessment to recover tax dismissed
VAT – CONSIDERATION – vouchers – commission payable on telephone cards (face-value vouchers) pre-Finance Act 2003 – whether output tax due – appeal against assessments allowed by consent
VAT – PENALTIES – misdeclaration- conduct in deducting input tax reasonable – appeal against penalty assessment allowed


[2005] UKVAT V19078




Updated: 01 July 2022; Ref: scu.228541