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Value added tax – Input tax. The Upper tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (FTT) in which the FTT had upheld the partial exemption special method (PESM) proposed by LOK'nSTORE group plc for the purposes of apportioning its residual input tax. The tribunal decided that there had been no error of law in the FTT's decision.
Value added tax – Input tax. The Upper tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (FTT) in which the FTT had upheld the partial exemption special method (PESM) proposed by LOK'nSTORE group plc for the purposes of apportioning its residual input tax. The tribunal decided that there had been no error of law in the FTT's decision.
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Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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