VDT VAT: INPUT TAX – Appellant) claimed input tax on supplies of antique jewellery – the supplies not evidenced by a valid VAT invoice – Appellant produced no alternative evidence to substantiate his input tax claims – no jurisdiction to entertain a misdirection claim – unjust enrichment irrelevant – Appeal dismissed
Judges:
Michael Tildesley C
Citations:
[2006] UKVAT V19922
Links:
VAT
Updated: 10 July 2022; Ref: scu.249828