Revenue and Customs, Appeal By Against A Decision of The Upper Tribunal In An Appeal By Frank A Smart and Son Limited: SCS 8 Dec 2017

Judges:

Lord Drummond Young

Citations:

[2017] ScotCS CSIH – 77, 2018 GWD 1-30, [2018] BVC 3, 2018 SC 229, [2018] STC 806, 2018 SLT 1

Links:

Bailii

Statutes:

Council Directive (EC) 2006/112/EC

Jurisdiction:

Scotland

Cited by:

Appeal From – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT, European

Updated: 17 April 2022; Ref: scu.605066