Value Added Tax – Purchase of Apple iPhones by Appellant without receiving VAT invoice – 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 – approach to be adopted by First-tier Tribunal in such appeals – appeal dismissed.
[2017] UKUT 467 (TCC)
Bailii
England and Wales
Updated: 22 July 2021; Ref: scu.665575 br>