The Commissioners for HM Revenue and Customs v James Edward Boyce t/a Glenwood: [2017] UKUT 0177 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 5 May 2017.
Read the full decision in .
VAT 鈥� input tax 鈥� absence of purchase invoices 鈥� discretion to accept alternative evidence 鈥� whether national rule rendered exercise of rights under European law virtually impossible or excessively difficult 鈥� whether Commissioners鈥� exercise of discretion open to challenge.
Updates to this page
Published 5 May 2017