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 鈥� disallowance of input tax 鈥� whether necessary for HMRC to deregister taxpayer before disallowing input tax 鈥� whether taxpayer carrying on a business 鈥� appeal dismissed