- The case involves Nissi N Nissi Ltd appealing against VAT assessments totaling £606,164 made by HMRC.
- HMRC’s main argument is that the company’s option to tax on a property was disapplied, making its VAT claims invalid.
- HMRC’s alternative argument is that the VAT claims were based on supplies that were never actually made, involving falsified invoices.
- The Appellant conceded in its argument that HMRC had identified falsified tax invoices and that HMRC must succeed on this basis.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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