In the recent Premier Metals case – concerning a partnership trading in scrap metals – the First Tier Tribunal had previously found as a matter of fact that transactions entered into by an agent acting on behalf of the partnership failed the Kittel test. The agent’s knowledge was attributed to the partnership.
Source: Mazars
Latest Posts in "United Kingdom"
- Supreme Court Clarifies VAT Recovery Rules for Corporate Groups After Hotel La Tour Decision
- Appeal Dismissed: Input VAT Denial and Personal Liability Upheld on Kittel Grounds for One Call Consultants
- Input VAT Denial Upheld: Kittel Assessment and Penalties Made Within Statutory Time Limit
- Boehringer Ruling: Could £2.5bn VAT Reclaims Transform UK Pharma and Healthcare Forever?
- VAT Recovery Possible Without Fully Compliant Invoices if Alternative Evidence Provided, UK Tribunal Rules
