Daytona Surf Limited v Commissioners for Her Majesty's Revenue and Customs
Tax LawFirst-tier Tribunal (Tax)9 Jun 2011[2011] UKFTT 383 (TC)Added 6 Aug 2026
The appellant, Daytona Surf Limited, a wholesaler of optical wear, was registered for VAT with effect from 19 August 2007. Its VAT return for the period 10/07 claimed a repayment of £15,260.18 of input tax with no output tax…