Pervaiz v Revenue and Customs: VDT 30 Jun 2005

VDT OUTPUT TAX – CMT trader – extensive stock of unaccounted for hangers – suppression of sales – subject to a minor amendment on quantum – appeal dismissed
INPUT TAX – credit claimed for supplies suspected of being non existent – supplier in any event not a registered person – appeal dismissed

Citations:

[2005] UKVAT V19154

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 May 2022; Ref: scu.229587