VDT ASSESSMENT – Differences between turnover recorded in annual accounts and that declared in VAT returns – Difference explained as referable to exempt commissions received – No evidence produced by Appellant of any commission received
INPUT TAX – Expenditure on refurbishing business premises for new sauna and massage business – New business never carried on by Appellant – No evidence adduced that refurbishment was for purposes of trade to be carried on by Appellant
[2005] UKVAT V19170
Bailii
England and Wales
Updated: 27 September 2021; Ref: scu.229630