Best Buys Supplies Ltd v The Commissioners for HM Revenue and Customs: [2011] UKUT 497 (TCC)

Upper Tribunal Tax & Chancery decision of Judge Wallace and Judge Clark on 20 December 2011.

Read the full decision in Best Buys Supplies Ltd v The Commissioners for HM Revenue and Customs: [2011] UKUT 497 (TCC).

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.

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