The Commissioners for HM Revenue and Customs v Frank A Smart and Son Limited: [2016] UKUT 0121 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre on 18 March 2016.

Read the full decision in The Commissioners for HM Revenue and Customs v Frank A Smart and Son Limited: [2016] UKUT 0121 (TCC).

VALUE ADDED TAX – input tax – purchase of Single Farm Payment Entitlement units – whether used or to be used for the purposes of the taxable person’s economic activity – whether direct and immediate link with the taxable person’s business – yes – appeal refused – Council Directive 2006/112, article 168 – VATA 1994, section 24.

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