VAT — receipts from Apple stores for 1216 IPhones – receipts not valid invoices for purposes of regulation 14 of the value added tax regulations 1995 (as amended )- HMRC declined to exercise discretion under section 29 of the value added tax act 1954- 55% of receipts unnamed – legitimacy of the transactions in doubt – appeal dismissed.
[2014] UKFTT 874 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.536507