FTTTx VALUE ADDED TAX – supply – supplies made more than six months before registration – VAT Regulations 1995 reg 111 – whether supplies were of goods or services – argument that supplies were of an intangible asset – reference to HMRC Business Income Manual – held, under Article 14(1) of VAT Directive, that supplies were of services – appeal on substantive issue dismissed – appeal against penalty – Sch 24 FA 2007 – consideration of factors – held, no advance disclosure – disclosure prompted – no adjustment – as HMRC decision on special circumstances not flawed, no special reduction – penalty confirmed – consolidated appeals dismissed
John Clark TJ
[2015] UKFTT 24 (TC)
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.542049
