VALUE ADDED TAX – restriction of deduction of input tax under the ‘Kittel’ or ‘Fini’ principles – whether input tax could be denied when the appellant made claims for inputs on supplies made by an associated company knowing that the associated company had not paid the output tax.
Citations:
[2022] UKFTT 99 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 07 May 2022; Ref: scu.675667