Balmoral Ltd v Revenue and Customs: VDT 14 May 2008

VALUE ADDED TAX . . input tax – right to deduct – dealer in mobile phones – credit claimed by reference to invalid VAT invoices, lacking supplier’s VAT registration number – whether Commissioners right to refuse to exercise discretion in trader’s favour – VAT Regs 1995, reg 29(2), Statement of Practice – no other evidence of supply produced – discretion properly exercised – appeal dismissed

Citations:

[2008] UKVAT V20677

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272921