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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) >> Scandico Ltd v Revenue and Customs (Value Added Tax) [2017] UKUT 467 (TCC) (7 December 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/467.html
Cite as: [2017] UKUT 467 (TCC), [2018] BVC 501, [2018] STC 153
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Scandico Ltd v Revenue and Customs [2017] UKUT 467 (TCC) (7 December 2017)
Value Added Tax - Purchase of Apple iPhones by Appellant without receiving VAT invoice - Whether HMRC's refusal to accept other evidence, in the absence of valid VAT invoices, to constitute sufficient evidence of the supply of the phones to the Appellant was reasonable - approach to be adopted by First-tier Tribunal in such appeals - appeal dismissed.
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