FTTTx VAT-INPUT TAX – Appellant purchased mobile telephones with the assistance of his family and others – telephones purchased retail from retail stores- evidence of purchase receipts for the telephones from the stores- doubtful connection between the receipts and the ultimate sales by the appellant – input tax claim disallowed save for those telephones purchased by the appellant himself – no agency – if an agency the agents were undisclosed – undisclosed principal cannot take benefit of agents contract- assessment to best judgment – misdeclaration penalty and default surcharge upheld – appeal dismissed
Judges:
David S Porter J
Citations:
[2010] UKFTT 166 (TC)
Links:
VAT
Updated: 23 August 2022; Ref: scu.422192