Arkeley Ltd (In Liquidation) v Revenue and Customs: FTTTx 14 Mar 2013

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 Wales

VAT

Updated: 14 November 2022; Ref: scu.472390