W Resources Plc v Revenue and Customs: FTTTx 18 Dec 2018

VALUE ADDED TAX – appeals against the cancellation of registration, refusal to re-register and denial of input tax deductions on the basis that the Appellant was not carrying on an economic activity or making supplies for a consideration – Appellant doing so only to the extent that its right to invoice for its services was no longer contingent on the generation of revenues by the recipients of its supplies – appeal allowed in part

[2018] UKFTT 746 (TC)
England and Wales


Updated: 19 November 2021; Ref: scu.632489