[2015] UKFTT 101 (TC)

Judge Anne Scott, Mr John Robinson

Decision released 2 March 2015

Value added tax – Input tax – Deductibility of input tax – Supply to taxable person for purposes of business carried on or to be carried on – Whether supply was for purpose of business – Subjective test – Onus of proof on taxpayer – Value Added Tax Act 1994 (‘VATA 1994’), s. 24(1) – Taxpayerʼs appeal allowed.

  The First-tier Tribunal (FTT) allowed the appeal against HMRCʼs decision to disallow input tax claimed on the cost of constructing a ‘pavement fountain’ in Fountain Square, Folkestone.

Summary

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