- The First-tier Tribunal (Tax) dismissed the appeal by Brian David Webb against HMRC’s decision to disallow input tax on the grounds that the supplies were exempt and Webb was not carrying on a business or economic activity. The Tribunal consolidated Webb’s appeals regarding a VAT repayment claim reduced to nil, a VAT assessment for periods 05/17 to 11/20, and related penalties. The Tribunal found in favor of HMRC, confirming the disallowance of the VAT repayment and the issuance of VAT and penalty assessments.
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.
