Kang and Mand Ltd v Revenue and Customs: FTTTx 17 Nov 2020

VATA 1994 – Schedule 10 paragraph 5(1) – VAT assessment for over claimed input tax – VAT incorrectly charged by seller on sale of residential flats – exempt supply – VAT paid by Appellant and included in its VAT return as a claim for input tax – initially accepted by HMRC – error discovered and assessment raised following subsequent vat visit – Appeal dismissed and assessment confirmed

Citations:

[2020] UKFTT 471 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 September 2022; Ref: scu.656852