Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest Tax Case news
Oxfam v HMRC (Ch D – 27 November)
The Ch D has dismissed Oxfam's appeal against VAT Tribunal Decision 20752. In 2000 Oxfam had agreed a formula for determining the appropriate percentage of its input tax which could be apportioned to business activities. Following the Ch D decision in Church of England Children's Society v HMRC Oxfam submitted a claim for input tax of more than £5 000 000 relating to fees charged by professional fundraisers. HMRC repaid £2 548 590 but rejected the remainder of the claim. Oxfam appealed contending that the effect of the decision in...
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Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest Tax Case news
Oxfam v HMRC (Ch D – 27 November)
The Ch D has dismissed Oxfam's appeal against VAT Tribunal Decision 20752. In 2000 Oxfam had agreed a formula for determining the appropriate percentage of its input tax which could be apportioned to business activities. Following the Ch D decision in Church of England Children's Society v HMRC Oxfam submitted a claim for input tax of more than £5 000 000 relating to fees charged by professional fundraisers. HMRC repaid £2 548 590 but rejected the remainder of the claim. Oxfam appealed contending that the effect of the decision in...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
