Y4 Express Limited v The Commissioners for HM Revenue and Customs [2022] UKUT 00040 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Andrew Scott on 17 February 2022

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 17 February 2022

• Category: Tax
• Release date: 17 February 2022

Read full decision in Y4 Express Limited v HMRC Final Decision

VAT –whether taxpayer receiving taxable supplies and entitled to credit for input tax – no – appeal dismissed

Published 17 February 2022