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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SOFOLOGY LIMITED and DFS FURNITURE COMPANY LIMITED v Revenue & Customs (VALUE ADDED TAX - deductibility of input tax on the costs of advertising on Google) [2022] UKFTT 153 (TC) (29 April 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08480.html
Cite as: [2022] UKFTT 153 (TC), [2022] SFTD 918

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Decision Number: TC 08480
Appellant: SOFOLOGY LIMITED and DFS FURNITURE COMPANY LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Tony BEARE
Date Of Decision: 29/04/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: VALUE ADDED TAX - deductibility of input tax on the costs of advertising on Google - each Appellant made taxable supplies of sofas and exempt supplies of insurance intermediary services - held that the costs of the advertising had a direct and immediate link with the taxable supplies of sofas and therefore were not overheads - in addition, the costs did not have a direct and immediate link with the exempt supplies of insurance intermediary services - instead, the link between the costs and the exempt supplies was indirect - appeals upheld
PDF Copy:                                 [2022] UKFTT 153 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08480.html