Heanor Motor Company Ltd v Revenue and Customs: FTTTx 2 Dec 2014

FTTTx VAT – assessment to recover input tax claimed in respect of supplies for which no payment made within six months of relevant date – s 26A VATA – whether such payment had been made – no – appeal dismissed

[2014] UKFTT 1074 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.540300