CAT INPUT TAX – refusal of claim for credit – no evidence of supply either to or by Appellant – sale of goods to a non-EU customer – also, refusal of input tax paid on purchase of motor vehicle – no evidence that vehicle was a qualifying car used for business purposes – appeal dismissed
Citations:
[2013] UKFTT 54 (TC)
Links:
VAT
Updated: 14 November 2022; Ref: scu.472303