 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
||
|
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Boyce (t/a Glenwood) (VAT - input tax - absence of purchase invoices) [2017] UKUT 177 (TCC) (5 May 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/177.html Cite as: [2017] UKUT 177 (TCC) |
||
[New search] [Contents list] [Printable PDF version] [Help]
Revenue and Customs v Boyce (t/a Glenwood) (VAT - input tax - absence of purchase invoices) [2017] UKUT 177 (TCC) (5 May 2017)
VAT – input tax – absence of purchase invoices – discretion to accept alternative evidence – whether national rule rendered exercise of rights under European law virtually impossible or excessively difficult – whether Commissioners’ exercise of discretion open to challenge.
A HTML version of this file is not available click here or view below the pdf version : 177.pdf