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 鈥� Whether First-tier Tribunal followed correct approach when denying input tax credit under Kittel principles 鈥� yes 鈥� whether decision perverse 鈥� no 鈥� appeal dismissed

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Published 23 September 2022