Reddrock Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0061 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice David Richards and Judge Bishopp on 10 February 2014.
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.VALUE ADDED TAX — input tax — whether supplies made — whether Firsttier Tribunal’s decision provided adequate reasons for finding that supplies not made — yes — appeal dismissed.