FTTTx VAT – input tax-self-billing – whether self-billing agreement used compliant with conditions – no – whether right to deduct input tax in any event – no – whether discretion not to accept alternative evidence exercised unreasonably by HMRC – no – Regulations 13,14 and 29 VAT Regulations 1995 – appeal dismissed
[2013] UKFTT 336 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513503