VAT – Input tax – Claim for recovery of input tax under-claimed between 1974 and 1997 – Quantification and substantiation of claim – Whether the First-tier Tribunal erred in refusing appeal because evidence insufficient to establish a ‘tolerably acceptable calculation’ – VATA 1994, section 83(1)(c) – Finance Act 2008, section 121 – appeal refused.
[2015] UKUT 264 (TCC), [2015] STC 2221, [2015] BVC 519
Bailii
England and Wales
VAT
Updated: 26 January 2022; Ref: scu.549095