Kardi Vehicles Ltd v Revenue and Customs (VAT – Input Tax): FTTTx 12 Jun 2020

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 December 2022; Ref: scu.652288