FTTTx VALUE ADDED TAX – claims for unrecovered input tax following Fleming case – input tax incurred on fees comprising costs on the issue of shares – whether Appellant able to prove that input tax had not been recovered when fees incurred – no – input tax incurred in respect of staff entertainment expenses – whether Appellant able to prove that input tax had not been recovered when expenses incurred – no – appeal dismissed
[2013] UKFTT 315 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513447