VAT – input tax – whether HMRC acted unreasonably to refuse alternative evidence in absence of VAT invoice –no – evidence of zero rating for export – no – whether unexplained bank payment subject to VAT – yes
Source: bailii.org
VAT – input tax – whether HMRC acted unreasonably to refuse alternative evidence in absence of VAT invoice –no – evidence of zero rating for export – no – whether unexplained bank payment subject to VAT – yes
Source: bailii.org
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