VAT – Input tax deduction claimed – supplies in respect of which input tax was claimed challenged by HMRC as not having taken place and the related 54 invoices as having been manufactured – burden of proof on Appellant to show that invoices were valid – Appellant failing to discharge that burden – Appeal dismissed
Citations:
[2012] UKFTT 46 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 September 2022; Ref: scu.450826