VDT INPUT TAX – disallowed – Appellant registered in 2002 – only work done by him before April 2004 was repair and maintenance to his home which was owned jointly by himself and his wife -the Appellant did not render any invoices for these supplies but claimed input tax credit in respect of supplies made to him – whether supplies made to him were used for the purpose of any business carried on by him – no – appeal dismissed VATA 1994 S 24(1)
Citations:
[2004] UKVAT V18872
Links:
VAT
Updated: 28 June 2022; Ref: scu.221130
