*Earthshine Ltd v Revenue and Customs Commissioners

Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by Earthshine Ltd against a decision of the First-tier Tribunal (Tax Chamber) (FTT) to uphold the decision taken by the Revenue and Customs Commissioners to refuse Earthshine credit for input tax. The tribunal decided that, reading the FTT's decision as a whole, it was impossible to say that it had reached irrational or perverse conclusions, or that it had failed to explain its conclusions.

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