Pacific Computers Ltd v Revenue and Customs: FTTTx 20 Jan 2015

FTTTx VALUE ADDED TAX – Denial of input tax recovery as said to be connected with fraud -Whether properly denied – On facts neither, actual knowledge of fraud or only reasonable explanation of taxpayer’s transactions shown by HMRC who had onus – Appeal allowed

[2015] UKFTT 26 (TC)
Bailii
England and Wales

VAT

Updated: 27 December 2021; Ref: scu.542040