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Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) ruled on issues arising out of the appeal by the South African Tourist Board (SAFT), which had a branch in the United Kingdom, against a decision of the Revenue and Customs Commissioners (England and Wales), rejecting the taxpayer's claim to recover UK VAT incurred on supplies made to it in the UK.
Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) ruled on issues arising out of the appeal by the South African Tourist Board (SAFT), which had a branch in the United Kingdom, against a decision of the Revenue and Customs Commissioners (England and Wales), rejecting the taxpayer's claim to recover UK VAT incurred on supplies made to it in the UK.
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