Spencer v Revenue and Customs: VDT 5 Jan 2006

INPUT TAX – Pre Sinclair Collis – supply to the Appellant of space upon which to place cigarette vending machines – Appellant paid for the space by commission – Appellant created self billed invoices – no evidence that site owners had treated the supply as taxable – was Appellant entitled to reclaim input tax – no – appeal dismissed

Citations:

[2006] UKVAT V19416

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 02 June 2022; Ref: scu.237951