Conor Robinson v The Commissioners for HM Revenue and Customs: [2017] UKUT 0383 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington on 11 October 2017.
Read the full decision in ].
VAT– assessment in respect of disallowed input tax-whether FTT erred in finding HMRC entitled to disallow right to deduct in the absence of evidence of receipt by the appellant of a taxable supply -no- appeal dismissed.
Published 11 October 2017