WMG Acquisition Co UK Ltd v Revenue and Customs: FTTTx 5 Apr 2013

FTTTx VAT – input tax – ‘Fleming’ claims -lack of evidence to support claims – evidence that companies making claims at times part of a group of which they were from time to time the representative member and at other times a group member and at yet other times registered in own right – true entitlement to any input tax recovery due unclear outside periods when within group registration – appeal dismissed for periods when companies not part of group registration – also complete absence of evidence in support of rejected claims for remaining periods that same accounting system in place as in periods for which claims accepted – claims dismissed


[2012] UKFTT 215 (TC)




Updated: 17 November 2022; Ref: scu.472802