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V-COM (Worldwide) Ltd v HMRC – Appeal Strike Out Application Dismissed

  • FTT dismisses HMRC’s application to strike out an appeal by V-Com
  • V-Com claimed input VAT for purchasing iPhones, HMRC denied claim due to lack of evidence
  • Many iPhones were purchased by family or friends of V-Com’s directors
  • FTT determined that there were substantial issues and evidence to be considered
  • Decision provides insight into criteria considered by FTT in strike out applications

Source: rpc.co.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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