VAT – supplies between companies associated but not in same VAT group – appellant procuring construction of mobile home bases on its own land – associated company selling mobile homes for placement on bases and paying cost of base plus commission on sale price to appellant – whether expense incurred in construction of base a cost component of any supply by appellant to associated company – whether appellant entitled to credit for input tax incurred in construction of bases – no – appeal dismissed in principle
PENALTY – misdeclaration penalty – whether properly imposed – yes – whether reasonable excuse – no – whether mitigation appropriate – no – appeal dismissed in principle
[2016] UKFTT 84 (TC)
Bailii
England and Wales
VAT
Updated: 15 November 2021; Ref: scu.559928