Special Metals and Engineering Ltd v Revenue and Customs: FTTTx 23 Oct 2012

VAT – Input Tax – validity of VAT invoices – exercise of discretion by HMRC to allow claim for input tax – whether taxable supply has taken place – whether supplier is taxable person.

Citations:

[2012] UKFTT 693 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 March 2022; Ref: scu.466235