TC09528 - [2025] UKFTT 00564 (TC)

For the reasons we have given, Ingliston’s appeal is allowed.

As a result, the VAT assessment for period 10/20 is discharged, and Ingliston is entitled to recover input tax of £13,109.20 (the original claim was for £15,200.67, but this is reduced due to the inaccuracies discovered by HMRC, as referred to above).

This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.