Site icon swarb.co.uk

Macaw Properties Ltd v Revenue and Customs: FTTTx 1 Mar 2012

VALUE ADDED TAX – whether tax on supplies was input tax on the basis that it was tax on goods or services to be used for the purpose of a business to be carried on by the Appellant – whether (and when) the Appellant had formed the intention of carrying on a business – Rompelman v Minister van Financien considered and applied – declared intention by the Appellant that it had formed the intention on the acquisition of an historic estate – whether (and from when) there was objective evidence to support such declared intention – evidence considered – appeal allowed in part

Citations:

[2012] UKFTT 167 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 August 2022; Ref: scu.462623

Exit mobile version