Passion Incorporated Ltd v Revenue And Customs: VAT Disallowance Appeal [2024] UKFTT 122 (TC)

• Appeal by Passion Incorporated Ltd against best judgment VAT assessment and disallowed input VAT by HMRC
• Hearing conducted by video link with consent of parties
• HMRC argues that Appellant has not demonstrated expenditure was for business purpose
• Appellant argues information submitted should have been sufficient for HMRC to determine nature of expenditure
• Appellant also contends disclosure of Director’s diary information would breach data protection rules
• Various issues raised regarding inconsistency in treatment of claims and acceptance by HMRC

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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