- 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.