The Door Specialist Ltd v Revenue and Customs (VAT – Assessments for Overpaid Input Tax Reclaims): FTTTx 20 May 2021

HMRC argued that input tax had been incurred on goods of which there was no onward taxable supply – Appellant relied on HMRC guidance in relation to gifts – held that there was no direct and immediate link between the purchase and any onward taxable supply in the course of business or economic activity – appeal dismissed
[2021] UKFTT 163 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.663721