Postproof Ltd and Another v Customs and Excise: VDT 26 Mar 2004

VDT ASSESSMENT – some invoices issued after de-registration disallowed for input tax – other invoices accepted as representing valid input tax
CIVIL EVASION PENALTY – insufficient proof to infer dishonesty – appeal allowed

Citations:

[2004] UKVAT V18547

Links:

Bailii

VAT

Updated: 10 June 2022; Ref: scu.195942