Silvergum Solutions Ltd v Revenue and Customs: FTTTx 22 Jul 2013

FTTTx VALUE ADDED TAX – VAT on supplies made to appellant – whether input tax deductible by appellant – supplies not used by appellant in its business or for making taxable supplies – supplies instead used in the business of an associated company which was a partially exempt trader – held the VAT in these circumstances was not the appellant’s input tax – appeal dismissed

[2013] UKFTT 397 (TC)
England and Wales


Updated: 20 November 2021; Ref: scu.515193