Lord Drummond Young
 ScotCS CSIH – 77, 2018 GWD 1-30,  BVC 3, 2018 SC 229,  STC 806, 2018 SLT 1
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 . .
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Updated: 17 April 2022; Ref: scu.605066