Scandico Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0467 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Hellier on 7 December 2017.
Read the full decision in .
Value Added Tax - Purchase of Apple iPhones by Appellant without receiving VAT invoice - Whether HMRC’s refusal to accept other evidence, in the absence of valid VAT invoices, to constitute sufficient evidence of the supply of the phones to the Appellant was reasonable – approach to be adopted by First-tier Tribunal in such appeals – appeal dismissed.
Published 7 December 2017