Claim for Credit for Input Tax
VAT – claim for credit for input tax – whether the provision of free education/vocational training to students where funding was provided by government agencies was a supply of services for consideration made by the appellant as a taxable person (any person who, independently carries out in any place any economic activity) acting as such – yes – whether KMC is entitled to credit for VAT incurred by it as residual input tax as a matter of law and under an agreed special method – no – appeal dismissed
[2021] UKFTT 127 (TC)
Bailii
England and Wales
Updated: 14 July 2021; Ref: scu.663687 br>