DTL Supplies Ltd v Revenue and Customs (Income Tax/Corporation Tax : Anti-Avoidance): FTTTx 12 May 2016

FTTTx Corporation tax – VAT – payment of advertising costs – full amount not paid – tax avoidance scheme -held – payment not for business purposes – not creditable input tax – not wholly and exclusively for the purpose of the business – appeals dismissed.

[2016] UKFTT 351 TC
Bailii
England and Wales

Corporation Tax, VAT

Updated: 17 January 2022; Ref: scu.564825