FTTTx Value Added Tax – Purchase of Apple iPhones by Appellant through 80 employees who bought small quantities from Apple retail stores either in their own individual names or more usually in false names or without giving any name, and never openly on behalf of the Appellant – Effect of section 47(2A) VAT Act 1994 – Whether HMRC’s refusal to accept other evidence, in the absence of valid VAT invoices, to constitute sufficient evidence of the supply of the phones to the Appellant was reasonable – Whether section 47(2A) VAT Act 1994 complies with the provision in Article 14.2 (c) of the EC Directive 2006/112/EC and whether this issue should be referred to the ECJ – Appeal dismissed
[2015] UKFTT 0036 (TC)
Bailii
VAT Act 1994 47(2A), EC Directive 2006/112/EC 14.2
England and Wales
VAT, European
Updated: 27 December 2021; Ref: scu.542046
