Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 15 June 2009
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 15 June 2009
Not a reconstruction
Sophie applied to be registered in 2003. It had purchased a property and told HMRC that it intended to substantially reconstruct that building eventually making a zero-rated onward supply. In the meantime Sophie would be incurring some input VAT and wished to register in order to reclaim that input tax.
When Sophie applied to deregister...
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Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 15 June 2009
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 15 June 2009
Not a reconstruction
Sophie applied to be registered in 2003. It had purchased a property and told HMRC that it intended to substantially reconstruct that building eventually making a zero-rated onward supply. In the meantime Sophie would be incurring some input VAT and wished to register in order to reclaim that input tax.
When Sophie applied to deregister...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
