In the First Tier Tribunal case of The Door Specialist Limited (TDSL) the issue were whether an HMRC assessment for overclaimed input tax was correct.
Background
The appellant recovered input tax on the import of goods (doors). The company did not sell the doors, but simply gave the goods (no consideration provided) to a separate company called Just Doors (JD). It was JD who made the sales of the doors to third party customers. TDSL and JD were under common ownership but no VAT group in place at the relevant time. TDSL was VAT registered as it made separate, unrelated taxable supplies of property rental
Source Marcus Ward
