INPUT TAX – MTIC – Disallowed purchases from authorised distributor – Mobilx Ltd v HMRC [2010] STC 1436 considered – No evidence of circularity of goods or money – Appeal allowed on facts
Citations:
[2010] UKFTT 410 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 June 2022; Ref: scu.426548