*Grimshaw Properties Ltd v Revenue and Customs Commissioners

Value added tax – Input tax. The First-tier Tribunal (the FTT) ruled on an appeal by Grimshaw Properties Ltd (GPL) against five decisions of the Revenue and Customs Commissioners in respect of GPL's claims for input tax relating to five invoices in respect of legal services provided to GPL and a penalty imposed on GPL in respect of one of those invoices. The FTT allowed the appeal in part, deciding that GPL was entitled to its claims in respect of some of the invoices but not others.

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