VALUE ADDED TAX – Acquisition VAT – whether VAT chargeable on an acquisition of goods by the Appellant where the goods had not been removed to the UK but a UK VAT registration number had been used in the acquisition – held it was – whether the Appellant was entitled to credit for input tax in relation to the VAT charged on the acquisition – held it was not because it had not proved that the acquisition had been for the purposes of an onward taxable supply – Appeal dismissed
[2010] UKFTT 163 (TC)
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.422193