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:
Jurisdiction:
England and Wales
VAT
Updated: 25 September 2022; Ref: scu.656852