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VAT recovery not restricted by receipt of income under renewable heat incentive scheme (Newell v HMRC)

Published on: 21 June 2021
Published by: LexisPSL
  • VAT recovery not restricted by receipt of income under renewable heat incentive scheme (Newell v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Newell v HMRC the First-tier Tax Tribunal (FTT) upheld a taxpayer’s appeal against HMRC’s decision to restrict his VAT recovery due to the receipt of outside the scope income in the form of payments under the renewable heat incentive (RHI) scheme for Northern Ireland. or take a trial to read the full analysis.

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