Highgrove Builders Ltd v Revenue and Customs: VDT 23 Feb 2006

VALUE ADDED TAX – input tax – trader making only exempt supplies of land – site services rendered by third party – claim for input tax relief disallowed – Appellant claiming that some of the services rendered for associated companies – no documentary support – evidence of inter-company adjustments not including relevant services – no sufficient evidence of onward supply – appeal dismissed

Citations:

[2006] UKVAT V19469

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.238997