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
VAT – Whether First-tier Tribunal followed correct approach when denying input tax credit under Kittel principles – yes – whether decision perverse – no – appeal dismissed
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Published 23 September 2022