by Simon Levine
Berg Kaprow Lewis
Mpala Mufwankolo ran a pub in Tottenham, renting the property from a landlord who had opted to tax it. HMRC declined to allow the recovery of the relevant input tax and, in [2021] UKFTT 388 (TC), the First-tier Tribunal agreed with HMRC. Why so?
Unfortunately, the lease was in the name of Mr Mufwankolo’s wife. It’s not completely clear why that was: the report of the case records only that ‘the lease for the property was originally established in the names of his wife and himself, but the lease as signed was in his wife’s sole name’.
Source: mondaq.com
Latest Posts in "United Kingdom"
- UK VAT Rules on Online Prize Draws Face Scrutiny Amid New Voluntary Code and Industry Growth
- How UK Businesses Accidentally Trigger US State Sales Tax Through Ecommerce and Economic Nexus
- Director Liable for VAT Fraud and PAYE/NIC on Withdrawals: Ellis & Anor v HMRC (2026)
- UK VAT Gap Rises to £11.9bn in 2024–25, HMRC Reports 6.5% Shortfall
- Luzha v HMRC: VAT Late Submission Penalties Upheld, No Reasonable Excuse Found, Appeal Dismissed
