Input tax – claim for deduction of VAT in respect of goods and services supplied for premises used as office and domestic accommodation and partially used by directors – VAT Act 1994 Section 24(3) – Appeal allowed.
Input tax – claim for deduction of VAT in respect of relocation costs – whether goods and services supplied were for the purposes of the business – VAT Act 1994 Section 24(1) – Appeal allowed.
Whether indirect taxes such as VAT and direct taxes such as Income Tax should apply the same rules and tests in relation to reliefs and claims to deduction of tax – Appeal dismissed.
Citations:
[2009] UKFTT 308 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 October 2022; Ref: scu.409125