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Best Buys Supplies Ltd v HMRC: UTTC 20 Dec 2011

VAT – input tax – absence of valid invoices – refusal by HMRC to allow input tax claims – absence of reconsideration – whether original decision reasonable – finding by FTT that unreasonable – conclusion by FTT that decision would have been the same had HMRC acted reasonably – nature of jurisdiction – whether FTT’s finding that supplies were made in relevant transactions was perverse – unclear what matters taken into account in arriving at that finding – appeal remitted to FTT to make appropriate findings.

Judges:

Wallace, Clark TJJ

Citations:

[2011] UKUT 497 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 June 2022; Ref: scu.462890

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