Input tax credit – missing trader fraud – electronic communication services – whether the appellant through its director knew or should have known of the connection with fraud – should have known – appeal dismissed”
The UK hospitality sector has been adversely affected by the Covid restrictions. An industry with 2 million employees has seen 1.4 million of them furloughed. To kickstart this from July 15 until January 12 next year...
Chancellor Rishi Sunak is set to unveil a series of measures to create more jobs for young people and further support the hospitality industry in a statement today.
In Ampleaward Ltd v HMRC  UKUT 0170 (TCC), the Upper Tribunal (UT) has found in favour of the taxpayer and confirmed that HMRC was not entitled to claim UK acquisition VAT on the purchase of alcohol from a...
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