HMRC v Frank A Smart & Sons Ltd
| Jurisdiction | UK Non-devolved |
| Judge | LORD TYRE |
| Judgment Date | 18 March 2016 |
| Neutral Citation | [2016] UKUT 0121 (TCC) |
| Respondent | ON APPEAL FROM THE FIRST-TIER TRIBUNAL (TAX CHAMBER) THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS Appellants v FRANK A SMART & SON LIMITED |
| Appellant | Sitting in public at George House, 126 George Street, Edinburgh on 11 February 2016 Ross Anderson, Advocate, instructed by the Office of the Advocate General for Scotland, for the |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | UT/2015/0014 |
1
[2016] UKUT 0121 (TCC)
Appeal number: UT/2015/0014
VALUE ADDED TAX – input tax – purchase of Single Farm Payment Entitlement units – whether
used or to be used for the purposes of the taxable person’s economic activity – whether direct and
immediate link with the taxable person’s business – yes – appeal refused – Council Directive
2006/112, article 168 – VATA 1994, section 24.
UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
ON APPEAL FROM THE
FIRST-TIER TRIBUNAL (TAX CHAMBER)
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
Appellants
v
FRANK A SMART & SON LIMITED
Respondent
TRIBUNAL: LORD TYRE
Sitting in public at George House, 126 George Street, Edinburgh on 11 February 2016
Ross Anderson, Advocate, instructed by the Office of the Advocate General for Scotland, for the
Appellants (HMRC)
David Small, Advocate, instructed by Glyn Edwards CTA, Wolters Kluwer, for the Respondent
(Frank A Smart & Son Limited)
© CROWN COPYRIGHT 2016
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