Babylon Farm Ltd v The Commissioners for HM Revenue and Customs [2021] UKUT 0224 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Snowden and Judge Thomas Scott on 9 September 2021
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VALUE ADDED TAX – disallowance of input tax – whether necessary for HMRC to deregister taxpayer before disallowing input tax – whether taxpayer carrying on a business – appeal dismissed
Published 9 September 2021