Hawes and Curtis Ltd v Revenue and Customs: FTTTx 11 Dec 2012

FTTTx VATA 1994 s24 – input tax – supplies not made to taxpayer – whether input tax reclaimable – whether supplies to agent on behalf of taxpayer – taxpayer ultimate beneficiary – absence of relationship between supplier and beneficiary – appeal dismissed

Citations:

[2012] UKFTT 758 (TC)

Links:

Bailii

VAT

Updated: 17 November 2022; Ref: scu.472765