Wimpole Interiors Ltd v Revenue and Customs: FTTTx 6 May 2014

VAT – pounds 120,683 reclaimed by Appellant on refurbishment of property – Appellant connected to recipient of supply – HMRC using market value rules – Appellant appealing on basis that relied on advice from an HMRC officer – HMRC application to strike out appeal in reliance on Noor – Appellant liquidated before hearing – appeal struck out.

Citations:

[2014] UKFTT 424 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 October 2022; Ref: scu.526897