FTTTx Value Added Tax – Disputed claim for Input tax – Confusion as to which trader suppliers were making out their invoices – Cash accounting – Whether the Appellant had indeed paid in cash the amounts for which input deductions were claimed – Which period input tax, if claimable, should be deducted – Whether under the cash accounting regulations, the invoices had been receipted by the suppliers who had allegedly received payment – Failure of the suppliers’ invoices to record their VAT numbers
[2013] UKFTT 692 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518626