United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Frank A Smart & Son Ltd [2016] UKUT 121 (TCC) (18 March 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/121.html
Cite as: [2016] STC 1956, [2016] BVC 511, [2016] UKUT 121 (TCC), [2016] STI 1339, [2019] WLR(D) 467

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Revenue And Customs v Frank A Smart & Son Ltd [2016] UKUT 121 (TCC) (18 March 2016)

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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