ERS (Haulage) Ltd and Others v Revenue and Customs: VDT 23 May 2006

Claim to recover input VAT – companies previously making taxable supplies but deregistered on cessation of business – subsequent re-registration but no supplies made – whether entitled to deduct input tax – no – appeal dismissed

Citations:

[2006] UKVAT V19590

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 July 2022; Ref: scu.242775