VDT VALUE ADDED TAX – input tax – trader claiming large input tax refund – claim refused by Respondents – claim supported by invoices from dissolved company and from companies with common or family directors – no reliable evidence that stated prices genuine – admission that no payment made – scale of purchases implausible – Appellant’s director unreliable witness – appeal dismissed
[2005] UKVAT V19158
Bailii
England and Wales
VAT
Updated: 04 December 2021; Ref: scu.229601
