B and B Packaging v Customs and Excise: VDT 8 Oct 2004

INPUT TAX – Invoice in name of dissolved company – Supplier therefore not a taxable person – Refusal to apply extra-statutory concession outside Tribunal jurisdiction – Appeal dismissed
[2004] UKVAT V18792
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.216477