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Decision Number: TC 01367
Appellant: Business Management Concepts Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Howard NOWLAN
Date Of Decision: 01/08/2011
Main Category: VAT - INPUT TAX
Main Subcategory: Other
Notes: Value Added Tax - MTIC case involving four purchases and sales of Nokia
mobile phones - transactions preceded by only one other such supply by the
Appellant - many of the functions of the Appellant undertaken on its
behalf by independent accountants - Appeal dismissed
Decision(s) to Download: TC01367.pdf TC01367.pdf