FTTTx VAT -invalid invoices- appellant to prove supplies took place – yes -HMRC to prove exercised discretion reasonably in refusing to accept invoices as valid – no – article 17(2 and 23 Sixth Directive – Regulation 14 Value Added Tax Regulations 1995 – Appeal allowed – HMRC decision referred for further review.
Citations:
[2011] UKFTT 445 (TC)
Links:
Statutes:
Value Added Tax Regulations 1995 14
VAT
Updated: 17 September 2022; Ref: scu.443174
