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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