Aleem Islan

Aleem Islan is technical consultation manager at the Association of Accounting Technicians (AAT)

Tax / HMRC loses sight of argument in Koolmove case

In this First Tier Tribunal case, the appellant Koolmove Ltd appealed against the denial by HMRC of amounts of input VAT claimed for pre-incorporation legal services. Aleem Islan, technical consultation manager at AAT, examines the ruling and the reasons for HMRC’s loss of the case