United Kingdom Bluejay Mining Plc – FTT – holding company – input tax recovery – taxpayer win 14 December 202046 views1 min read Source KPMG Deduction (input tax credit) Recovery of UK VAT (13th Directive claim) for non established non registered foreign businesses Safestore Ltd – UT – nature of supply (insurance or insurance intermediary services) – place of supply (UK or Guernsey) – taxpayer loss