by Simon Levine
Berg Kaprow Lewis
Mpala Mufwankolo ran a pub in Tottenham, renting the property from a landlord who had opted to tax it. HMRC declined to allow the recovery of the relevant input tax and, in [2021] UKFTT 388 (TC), the First-tier Tribunal agreed with HMRC. Why so?
Unfortunately, the lease was in the name of Mr Mufwankolo’s wife. It’s not completely clear why that was: the report of the case records only that ‘the lease for the property was originally established in the names of his wife and himself, but the lease as signed was in his wife’s sole name’.
Source: mondaq.com
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