VAT – input tax – absence of valid invoices – refusal by HMRC to allow input tax
claims – absence of reconsideration – whether original decision reasonable –
finding by FTT that unreasonable – conclusion by FTT that decision would have
been the same had HMRC acted reasonably – nature of jurisdiction – whether
FTT’s finding that supplies were made in relevant transactions was perverse –
unclear what matters taken into account in arriving at that finding – appeal
remitted to FTT to make appropriate findings.