Koolmove Ltd v Revenue and Customs (VAT – Input Tax : Pre-Registration Purchases): FTTTx 2 Aug 2019

VALUE ADDED TAX – input tax – pre-incorporation legal expenses – regulation 111 Value Added Tax Regulations 1995 – legal costs incurred in defence of proceedings against individual who subsequently incorporated and became director of appellant company – appeal allowed

Citations:

[2019] UKFTT 502 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 October 2022; Ref: scu.641331