Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 28 June 2009
Mystery supplier
The appellant claimed to have made substantial purchases of fuel from a company called FMG. A VAT officer visiting the appellant was familiar with FMG and noted that the tax invoices produced by the appellant to support its claims for input tax in respect of those fuel purchases did not look like the FMG invoices with which the VAT officer was familiar. The proprietor of FMG was shown the invoices and whilst confirming that the VAT number thereon was FMG's denied ever having done business...
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Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 28 June 2009
Mystery supplier
The appellant claimed to have made substantial purchases of fuel from a company called FMG. A VAT officer visiting the appellant was familiar with FMG and noted that the tax invoices produced by the appellant to support its claims for input tax in respect of those fuel purchases did not look like the FMG invoices with which the VAT officer was familiar. The proprietor of FMG was shown the invoices and whilst confirming that the VAT number thereon was FMG's denied ever having done business...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")