In Star Services Oxford Limited v HMRC [2022] TC08573 the First Tier Tribunal (FTT) dismissed a claim for input tax on rents paid by a company where the lease agreement was in the name of the sole trader. There was no supply to the company and the invoices were in the name of the individual.
Source: rossmartin.co.uk
Latest Posts in "United Kingdom"
- VAT Input Tax Denial Under Kittel Principle – Appeals Allowed Against HMRC
- SK Metals Ltd v HMRC: VAT Input Tax Deductibility and MTIC Fraud Knowledge
- UK Chancellor Considers VAT Rate Adjustments and Threshold Changes in Upcoming Budget
- Upper Tribunal Rules Cosmetic Treatments by Medical Professionals Can Qualify for VAT Exemption
- High Court Rules Interest Payable on VAT in Contract Dispute Settlement
