Northside Fleet Limited v The Commissioners for HM Revenue and Customs : [2022] UKUT 00256 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Nicholas Aleksander on 22 September 2022

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
23 September 2022
Category:
Tax
Release date:
22 September 2022

VAT – Whether First-tier Tribunal followed correct approach when denying input tax credit under Kittel principles – yes – whether decision perverse – no – appeal dismissed

Read full decision in Northside Fleet Limited v HMRC UT-2021-000183 final decision

Updates to this page

Published 23 September 2022