Messrs GJ and B Miller v Customs and Excise: VDT 4 Jun 2004

VDT VAT – input tax – fitting out of shop – whether supplies made by shopfitters those of services or of goods – if of services irrecoverable as having been made more than 6 months before appellants registered for VAT – if of goods recoverable – held on facts supplies of goods – appeal allowed.

Citations:

[2004] UKVAT V18630

Links:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.199174