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14 July 2011
Issue: 7474 / Categories: Case law , Law digest , In Court
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Value added tax

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SRI International v Revenue and Customs Commissioners [2011] UKUT 240 (TCC), [2011] All ER (D) 187 (Jun)

The only requirement under reg 186 of the Value Added Tax Regulations 1995, (SI 1995/2518), was that the VAT would be input tax if the trader was a taxable person in the UK. If that requirement was satisfied all of the VAT was recoverable.
 

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