The Commissioners for HM Revenue and Customs v Frank A Smart and Son Limited: [2016] UKUT 0121 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre on 18 March 2016.
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VALUE ADDED TAX 鈥� input tax 鈥� purchase of Single Farm Payment Entitlement units 鈥� whether used or to be used for the purposes of the taxable person鈥檚 economic activity 鈥� whether direct and immediate link with the taxable person鈥檚 business 鈥� yes 鈥� appeal refused 鈥� Council Directive 2006/112, article 168 鈥� VATA 1994, section 24.
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Published 1 December 2016