Commentary

700/55/93 VAT input tax appeals—luxuries, amusements and entertainment

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

700/55/93 VAT input tax appeals—luxuries, amusements and entertainment

Part V8 HMRC Notices | Commentary

700/55/93
VAT input tax appeals—luxuries, amusements and entertainment

July 1993

(Updated January 1998)

1 Introduction

This leaflet is about appeals to the VAT tribunal against assessments and decisions made by Customs and Excise which disallow recovery of tax incurred on luxuries, amusements and entertainment.

The leaflet explains the working of the new VAT law on this; and how it will be applied in practice.

Under the new rules the VAT tribunal will not allow appeals of this kind unless it considers Customs and Excise's decision to refuse recovery of tax was unreasonable. The rules apply to input tax credited at the end of any prescribed VAT accounting period beginning on or after 27 July 1993.

The change in the law does not affect the right of

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