- The FTT granted HMRC’s request to strike out part of Scott Joseph Studio Ltd’s appeal regarding input VAT recovery.
- The company claimed input VAT on expenses personally incurred by its director, which were not reimbursed by the company.
- The FTT found no realistic prospect of success for claims related to personal expenditure, zero-rated/exempt items, and lack of evidence that the company incurred the costs.
- The Appellant failed to provide evidence that the company, rather than the director, purchased the goods and services.
- The tribunal concluded the appeal could not succeed on these points.
Source: claritaxnews.com
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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