FTTTx VALUE ADDED TAX – input tax – ‘Fleming claim’ – whether input tax previously claimed in respect of services supplied in connection with share issues – documents no longer in existence – jurisdiction of the Tribunal -burden of proof :legal and evidential – appeal allowed in part – issues relating to quantum and jurisdiction adjourned
[2015] UKFTT 65 (TC)
Bailii
England and Wales
VAT
Updated: 28 December 2021; Ref: scu.543222