FTTTx VAT – input tax – purchase of iPhones – full VAT invoices not obtained to support claim to input tax – various ordinary retail receipts provided instead – whether supplies actually made to the Appellant, supporting a claim for input tax – section 47(2A) VATA considered – whether adequate alternative evidence of the incurring of input tax – whether HMRC’s refusal to accept alternative evidence was reasonable – appeal dismissed
[2014] UKFTT 1003 (TC)
Bailii
England and Wales
VAT
Updated: 23 December 2021; Ref: scu.539032
