FTTTx VAT – Input Tax – Invalid invoices – Supplier de-registered – Commissioners’ discretion – VATA 1994 s.26 – VAT reg 1995, reg 13(1), 29(2) – Appeal on discretion dismissed – Double counting – Appeal allowed in part Citations: [2013] UKFTT 188 (TC) Links: Bailii Statutes: Valkue Added Tax Act 1994 26 Jurisdiction: England and … Continue reading Arkeley Ltd (In Liquidation) v Revenue and Customs: FTTTx 14 Mar 2013