Summary 
 
This was an appeal against the denial of input tax claimed in respect of pre-incorporation legal services. The legal fees were incurred by Mr Derek McKee in respect of a claim against him by a third-party called Jumar Solutions Ltd. The amounts in dispute were £28,876 in relation to the VAT period 08/16 and £2,305 in relation to the period 02/17. 

Background 

In short, HMRC contended that the legal services in question were supplied to Mr McKee in his personal capacity in respect of Jumar’s action against him, all of which occurred prior to the incorporation of the appellant. The input tax in relation to those legal services was not, therefore, allowable as input tax for VAT purposes as regards the appellant. 
 
The appellant’s case was that Mr McKee