The appellant appealed against a decision of HMRC to deny it credit for input tax in the sum of £613,169.96 claimed for its VAT accounting periods 12/14 to 12/15, and to issue an assessment in the sum of £842,850 for VAT periods 06/12 to 09/14 on the grounds that the appellant did not undertake an economic activity and did not make taxable supplies for consideration. 

Summary 

The appellant appealed against a decision of HMRC to deny it credit for input tax in the sum of £613,169.96 claimed for its VAT accounting periods 12/14 to 12/15, and to issue an assessment in the sum of £842,850 for VAT periods 06/12 to 09/14 on the grounds that the appellant did not undertake an economic activity and did not make taxable supplies for consideration.  

Background