INPUT TAX – Whether there was a genuine trade in golf clubs – Whether Appellant knowingly involved in sham transactions – Whether single event unequivocally indicating fraud necessary for finding trade a sham
INVOICES – Whether invoices comply with requirements of Reg. 29 of VAT Regulations 1995 and/or Article 22(3)(b) of the Sixth Directive – Appeal dismissed
Citations:
[2006] UKVAT V19727
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 October 2022; Ref: scu.244785