Slaymark and Another v Revenue and Customs (VAT : Opted Property): FTTTx 15 May 2020

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 December 2022; Ref: scu.651609