Conor Robinson v The Commissioners for HM Revenue and Customs: [2017] UKUT 0383 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington on 11 October 2017.
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].VAT– assessment in respect of disallowed input tax-whether FTT erred in finding HMRC entitled to disallow right to deduct in the absence of evidence of receipt by the appellant of a taxable supply -no- appeal dismissed.