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:  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.
Release date: 10 February 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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