VAT – input tax – whether HMRC acted unreasonably to refuse alternative evidence in absence of VAT invoice -no – evidence of zero rating for export – no – whether unexplained bank payment subject to VAT – yes
Citations:
[2020] UKFTT 254 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 31 December 2022; Ref: scu.652288