Gracechurch Management Services Ltd v Revenue and Customs: VDT 26 Sep 2006

VALUE ADDED TAX – Input Tax recovery – Prepayment before leaving group – whether input recovery restricted – held not restricted on then law – appeal allowed

Citations:

[2006] UKVAT V19785

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.246106