Reddrock Ltd v Revenue and Customs: FTTTx 12 Jan 2012

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 September 2022; Ref: scu.450826