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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)
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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.
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