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.
[2014] UKFTT 424 (TC)
England and Wales

Updated: 22 March 2021; Ref: scu.526897