- Appeal concerning HMRC’s disallowance of input VAT on property purchase by Kenthouse Properties Ltd
- Amount of VAT disallowed was £183,601.05 for period 09/18
- Sworn witness evidence heard from director of KPL, accountant for KPL, and HMRC officer
- AG bought Kenthouse Tavern property in personal name in 2014, later transferred to KPL in 2016
- Planning permission obtained to create six one-bedroom flats on property
- KPL incorporated in 2015 with AG as sole director
- TR1 completed transferring property from AG to KPL for £915,000
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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