UTTC VALUE ADDED TAX – input tax – purchase of Single Farm Payment Entitlement units – whether used or to be used for the purposes of the taxable person’s economic activity – whether direct and immediate link with the taxable person’s business – yes – appeal refused – Council Directive 2006/112, article 168 – VATA 1994, section 24.
[2016] UKUT 121 (TCC)
Bailii
England and Wales
VAT
Updated: 11 November 2021; Ref: scu.562433
