TC09665 - [2025] UKFTT 01252 (TC)

Fecha: 26-Ago-2025

Heading

Neutral Citation: [2025] UKFTT 01252 (TC)

Case Number: TC09665

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video hearing

Appeal reference: TC/2024/00231

VAT –DENIAL OF INPUT TAX –WHETHER SUFFICIENT EVIDENCE TO JUSTIFY INPUT TAX RECOVERY – NO – APPEAL DISMISSED

Heard on: 26 August 2025

Judgment date: 17 October 2025

Before

TRIBUNAL JUDGE IAN HYDE

GILL HUNTER

Between

SM DEVELOPMENT NORTH WEST LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellants: Mr A. Naveed

For the Respondents: Mr M. Imam, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION