VDT INPUT TAX – Whether there was genuine trade in platinum alloy – Whether Appellant knowingly involved in sham transactions – Hitch and Others v Stone (Inspector of Taxes) [2001] STC 214 considered
PROCEDURE – Whether statement of case adequately pleaded – Tribunal’s jurisdiction to strike out – Rules 19(4) and 27(4) VAT Tribunals Rules 1986 considered
Citations:
[2006] UKVAT V19499
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 July 2022; Ref: scu.239980