FTTTx VALUE ADDED TAX; Section 73 Value Added Tax Act 1994: Partnership assessment; repayment claims credibility check: mark-ups on best selling lines not in line with expected outcomes; local convenience stores; unlikely patterns of trading; no adherence to any accepted retail scheme. Appeal dismissed.
Gemmell J
[2011] UKFTT 728 (TC)
Bailii
Value Added Tax Act 1994 73
England and Wales
VAT
Updated: 31 October 2021; Ref: scu.449681