(Vat – Input Tax : Other) VALUE ADDED TAX – input tax repayment claim – whether the effect of VNLTO is that the Appellant cannot rely on the Lennartz mechanism – whether capital assets allocated on acquisition to business and whether there was private use within Article 6(2) (a) Sixth Directive
[2016] UKFTT 56 (TC), [2016] SFTD 783, [2016] STI 553
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.559945