[2016] UKFTT 0351 (TC)

Judge Rachel Short, Norah Clarke

Decision released 12 May 2016

Corporation tax – Value added tax – Payment of advertising costs – Full amount not paid – Tax avoidance scheme – Held – Payment not for business purposes – Not creditable input tax – Not wholly and exclusively for the purpose of the business – Appeals dismissed.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.