March v Revenue and Customs: FTTTx 7 May 2009

FTTTx VAT – FLAT RATE SCHEME – denial of input tax claim on construction costs of a riding arena – Appellant not entitled to recover input tax under flat rate scheme except on capital expenditure goods exceeding andpound;2,000 – was the denial of the input tax in the correct form – yes – were the disputed supplies goods or services – services except haulage which was part of a single supply of goods – was the decision to refuse retrospective withdrawal reasonable – no – Appeal allowed in part


[2009] UKFTT 94 (TC)




England and Wales


Updated: 03 August 2022; Ref: scu.373655