Nagle and Another (T/A Simon Templar Business Center) v Revenue and Customs: FTTTx 29 Jan 2014

VAT – Input tax – Whether valid claim for recovery of input tax in respect of retail vouchers (as defined by paragraph 4(1) schedule 10A Value Added Tax Act 1994) – Whether the supply of retail vouchers is a standard or zero-rated supply – jurisdiction of Tribunal in case of legitimate expectation

Citations:

[2014] UKFTT 131 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 May 2022; Ref: scu.521721