FTTTx VAT – Input tax – Sale of helicopter held in name of US entity on trust for civil aviation regulatory purposes to UK appellant – identity of supplier?- whether supply by UK company which provided invoice or by US legal owner trustee – supplier was the UK company which held beneficial interest – appeal allowed – whether invoice invalid in any case because it referred to previous company name – HMRC to consider exercise of discretion in relation to ‘other evidence’ Regulation 29(2) VAT Regulations 1995
[2016] UKFTT 277 TC
Bailii
England and Wales
VAT
Updated: 16 January 2022; Ref: scu.564344