Reddrock Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0061 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice David Richards and Judge Bishopp on 10 February 2014.

Read the full decision in Reddrock Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0061 (TCC).

VALUE ADDED TAX — input tax — whether supplies made — whether Firsttier Tribunal’s decision provided adequate reasons for finding that supplies not made — yes — appeal dismissed.

Published 1 December 2016