FTTTX VAT – input tax – decision by HMRC to refuse repayment by reference to Kittel principle withdrawn – subsequent refusal of major part of repayment claim on grounds of lack of proof of payment – whether on facts payment proved to have been made – s 26A VATA 1994 – held, on evidence, insufficient proof of payment – other matters not relevant to that conclusion – appeal dismissed
[2013] UKFTT 266 (TC)
Bailii
Value Added Tax Act 1994 26A
England and Wales
Updated: 27 October 2021; Ref: scu.503566