VAT – opted property – occupied by four businesses in succession – no rent paid – whether obligation to pay – whether expectation that payment would be made – held, no -input tax on expenses claimed on final VAT return disallowed by HMRC – that decision upheld and appeal dismissed
Citations:
[2020] UKFTT 223 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 06 December 2022; Ref: scu.651609