FTTTx Value Added Tax – Repayment supplement – VATA 1994 s.79 – Period between submission of return and repayment exceeding 30 days – Whether supplement due – Commissioners stated believed Appellant not involved in fraud – At time Commissioners wrongly believed any participant in a fraudulent chain could not reclaim input tax because no economic activity – Whether that belief showed that Commissioners’ enquiries not reasonable – appeal dismissed.
Citations:
[2010] UKFTT 105 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 October 2022; Ref: scu.408964
