VAT ASSESSMENT – Appellant sole trader developing products for horses – the Appellant’s costs were pounds 83,000 whilst his income amounted to pounds 3,000 – Respondents disallowed repayments of input tax on specific cost items for a variety of reasons which included no supply, no documentary evidence to substantiate the input tax claim and private use supplies – no fuel scale charge on petrol input tax claims – Appellant did not appear – adjournment application refused – Ground of appeal assessment made to wrong registration – Respondents entitled to disallow input tax repayments and raise fuel scale charge – assessment made to the correct registration – Appeal dismissed.
Citations:
[2007] UKVAT V19980
Links:
Jurisdiction:
England and Wales
VAT
Updated: 21 October 2022; Ref: scu.251348