Value Added Tax – Input tax – Taxpayer claimed refund of input VAT on the basis that taxable supplies were made to the taxpayer – Whether an ‘economic activity’ was carried out – Taxpayer not entitled to refund of input VAT – appeal dismissed – Penalties for inaccurate returns – appeal dismissed – penalties reduced to careless inaccuracies.
[2020] UKFTT 293 (TC)
Bailii
England and Wales
Updated: 07 September 2021; Ref: scu.652746 br>