United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Best Buys Supplies Ltd v HMRC [2011] UKUT 497 (TCC) (20 December 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/497.html
Cite as: [2011] UKUT 497 (TCC)

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Best Buys Supplies Ltd v HMRC [2011] UKUT 497 (TCC) (20 December 2011)

VAT – input tax – absence of valid invoices – refusal by HMRC to allow input tax claims – absence of reconsideration – whether original decision reasonable – finding by FTT that unreasonable – conclusion by FTT that decision would have been the same had HMRC acted reasonably – nature of jurisdiction – whether FTT’s finding that supplies were made in relevant transactions was perverse – unclear what matters taken into account in arriving at that finding – appeal remitted to FTT to make appropriate findings.

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