Best Buys Supplies Ltd v The Commissionmers for Revenue and Customs: FTTTx 6 Jul 2010

VAT – Whether HMRC were unreasonable in the exercise of their discretion not to allow claims for input tax in absence of valid tax invoices – Yes – Whether the decision to refuse claims for input tax have been the same had HMRC acted reasonably – Yes – Appeal dismissed – Regulation 29(2) VAT Regulations 1995

Citations:

[2010] UKFTT 304 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 October 2022; Ref: scu.422298