McAndrew Utilities Ltd v Revenue and Customs: FTTTx 4 Dec 2012

FTTTx VALUE ADDED TAX – input tax – section 24 VATA 1994 – regulation 29(2) VAT Regulations 1995 – whether there were taxable supplies by taxable persons – whether the appellant in possession of valid VAT invoices to support its input tax claim – discretion as to alternative evidence of the charge to VAT – appeal substantially dismissed but allowed in part

Citations:

[2012] UKFTT 749 (TC)

Links:

Bailii

VAT

Updated: 17 November 2022; Ref: scu.472774