Decision Number: |
TC 01694 |
Appellant:
|
H T Purser Limited |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Mr CORNWELL-KELLY
|
Date Of Decision:
|
21/12/2011 |
Main Category:
|
VAT - INPUT TAX |
Main Subcategory:
|
Other |
Notes:
|
VAT – input tax – right to deduct – MTIC fraud alleged – Mobilx guidelines – standard of proof – particularity of fraud needed – late evidence - appeals allowed |
Decision(s) to Download:
|
TC01694.pdf
|