FTTTx VALUE ADDED TAX – whether the mobile phones allegedly acquired by and then sold and despatched abroad by appellant had existed and whether they had corresponded to the goods described in the respective invoices – Regulation 14(1) Value Added Tax Regulations 1995 – whether reasonable for HMRC not to exercise discretion under Regulation 29 (2) Value Added Tax Regulations 1995 to allow claim for input tax – Appeal dismissed
[2014] UKFTT 399 (TC)
Bailii
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Updated: 03 December 2021; Ref: scu.525344