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Value added tax – Recovery of tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the taxpayer company's appeal against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) which had upheld the decision by the Revenue and Customs Commissioners to reject the taxpayer's claim for repayment of VAT incorrectly accounted for in respect of unredeemed vouchers purchased for accessing certain features on the taxpayer's genealogical website. The tribunal held that the FTT had erred in its analysis of the relevant issues in the appeal.
Value added tax – Recovery of tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the taxpayer company's appeal against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) which had upheld the decision by the Revenue and Customs Commissioners to reject the taxpayer's claim for repayment of VAT incorrectly accounted for in respect of unredeemed vouchers purchased for accessing certain features on the taxpayer's genealogical website. The tribunal held that the FTT had erred in its analysis of the relevant issues in the appeal.
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