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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SOFOLOGY LIMITED and DFS FURNITURE COMPANY LIMITED v Revenue & Customs (VALUE ADDED TAX - deductibility of input tax on the costs of advertising on Google) [2022] UKFTT 153 (TC) (29 April 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08480.html
Cite as: [2022] UKFTT 153 (TC), [2022] SFTD 918
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| Decision Number: | TC 08480 |
| Appellant: | SOFOLOGY LIMITED and DFS FURNITURE COMPANY LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Tony BEARE |
| Date Of Decision: | 29/04/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VALUE ADDED TAX - deductibility of input tax on the costs of advertising on Google - each Appellant made taxable supplies of sofas and exempt supplies of insurance intermediary services - held that the costs of the advertising had a direct and immediate link with the taxable supplies of sofas and therefore were not overheads - in addition, the costs did not have a direct and immediate link with the exempt supplies of insurance intermediary services - instead, the link between the costs and the exempt supplies was indirect - appeals upheld |