Gohil and Co (Northampton) Ltd v Customs and Excise: VDT 24 Oct 2003

VDT VALUE ADDED TAX – input tax – VAT invoices apparently genuine issued by unregistered traders or traders using false VAT numbers – supplies represented by invoices genuinely made and paid for – whether suppliers registrable – whether recipient of supply entitled to input tax credit – Commissioners’ discretion – appeal dismissed

Judges:

Colin Bishopp

Citations:

[2003] UKVAT V18361

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 June 2022; Ref: scu.221304