Hurstbourne Properties Ltd v Revenue and Customs: FTTTx 19 Jan 2010

FTTTx VAT – input tax – claim for deduction where Commissioners accept supply was made and paid for but supplier not registered and using a hijacked VAT number – the Commissioners’ discretion – was it reasonably exercised – yes – appeal dismissed

Judges:

Lady Mitting

Citations:

[2010] UKFTT 38 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.408890