Smalley v Revenue and Customs: FTTTx 23 Feb 2011

VAT – INPUT TAX – Appellant claimed VAT on certain items of expenditure – was the expenditure incurred in the furtherance of a business carried on by the Appellant – no business carried on but if there was no clear nexus between the expenditure and the business – Appeal dismissed

Citations:

[2011] UKFTT 134 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 July 2022; Ref: scu.442896