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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Gohil & Co (Northampton) Ltd v Customs & Excise [2003] UKVAT V18361 (24 October 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18361.html
Cite as: [2003] UKVAT V18361
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Decision Summary Information |
|
| Decision Number: | V/18361 |
| Appellant: | Gohil & Co (Northampton) Ltd |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
Colin
BISHOPP
|
| Date of Decision: | 24.10.2003 |
| Main Category: | VAT - INPUT TAX |
| Main Subcategory: | Evidence for claim |
| Secondary Category: | VAT - INVOICES |
| Secondary Subcategory: | Other |
| Notes: | |
| VALUE ADDED TAX - input tax - VAT invoices apparently genuine issued by unregistered traders or traders using false VAT numbers - supplies represented by invoices genuinely made and paid for - whether suppliers registrable - whether recipient of supply entitled to input tax credit - Commissioners' discretion - appeal dismissed |
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| Decision to Download: | No copy available |