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FTT considers input tax recovery in context of PPE given away for free during the pandemic (3D Crowd CIC v HMRC)

Published on: 28 June 2023
Published by a LexisNexis Tax expert

Table of contents

  • Why it matters
  • Case details

Article summary

Tax analysis: In 3D Crowd CIC, the First-tier Tax Tribunal (FTT) found that a business could only recover some of its input tax, as the input tax that related to the giving away of free personal protective equipment (PPE) during the pandemic was not directly linked to a taxable supply.

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