TC09611 - [2025] UKFTT 00987 (TC)

Case Number: TC09611

Appeal reference: TC/2022/11104

VAT – disallowance of input tax- whether supplies exempt – yes- whether taxpayer carrying on a business- no economic activity- appeal dismissed

Judgment date: 14 August 2025

Before

TRIBUNAL JUDGE ANNE SCOTT

MEMBER JOHN WOODMAN

Between

BRIAN DAVID WEBB

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Webb

For the Respondents: Siobhan Brown, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION