S29A VATA 1994 – Appeal against decision to reduce to nil a claim for refund of tax for alleged domestic heating oil supplies – examination of trading patterns – appeal dismissed
S.73 VATA 1994 – assessment for incorrectly claimed input tax – no proof of payment or supply – missing trader – appeal dismissed
[2009] UKVAT V20935
Bailii
England and Wales
Updated: 26 March 2021; Ref: scu.301717