FTTTx VAT – input tax- whether part in respect of supply of corporate meeting services disallowable on basis of an apportionment to business entertainment – ss 24 to 26 VATA 1994 – Article 5 VAT (Input Tax) Order 1992
INCOME TAX – whether costs described as being for corporate meeting services disallowable as business entertaining – ss 34 and 45 ITTOIA 2005
[2015] UKFTT 247 (TC)
Bailii
England and Wales
VAT, Income Tax
Updated: 01 January 2022; Ref: scu.549543