- The case addressed input VAT recovery and the need to link expenditure to taxable outputs.
- The Tribunal supported HMRC’s strict stance, ruling that general intention is not enough for input tax recovery.
- Documentary evidence proving attribution is required for input VAT claims.
Source: deeksvat.co.uk
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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