VALUE ADDED TAX – appeal against decision to deny right to deduct input tax – HMRC case argued on ‘alternative’ basis: Kittel and ‘no supply’ – application for disclosure of bank statements and purchase invoices held by HMRC – documents sought obtained by HMRC as part of ongoing criminal investigation – documents relevant as related to pleaded fact of circular deal supply chains – documents required for fair determination of issues in the case – application granted
[2021] UKFTT 115 (TC)
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.663707