Everycar Contracts Ltd and Another (T/A SJM Group) v Revenue and Customs: FTTTx 25 Jul 2013

FTTTx VALUE ADDED TAX – irregular tax invoices evidencing the purchase of cars by the appellants – the tax invoices irregular in that instead of giving the appellants’ names and addresses they gave the names and addresses of third parties who were aliases for the appellants – whether HMRC’s refusal to exercise their discretion to accept alternative evidence of entitlement to input tax was reasonable as a matter of domestic public law – held on the facts that it was – whether HMRC’s refusal contravened the Community Law principle of effectiveness – held on the facts that it did not – appeal dismissed

[2013] UKFTT 405 (TC)
England and Wales


Updated: 20 November 2021; Ref: scu.515183