Taylor (T/A Chew Magna Post Office) v Revenue and Customs: VDT 26 Jul 2006

VDT INPUT TAX – whether VAT paid for a sub Post Office counter and security screen was deductible in respect of general stores business carried on at the same address . No – appeal against assessment to recover tax dismissed – VATA 1994, ss 24 and 26 – EC Council Directive 77/388 Art 17(2).

Citations:

[2006] UKVAT V19740

Links:

Bailii

Statutes:

EC Council Directive 77/388 17(2

VAT

Updated: 07 July 2022; Ref: scu.244763