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Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the taxpayer company's appeal against the decision of the First-tier Tribunal (Tax Chamber) (the FTT) to uphold the Revenue and Customs Commissioners' refusal of the taxpayer's claim for input tax on the basis that the transactions which had given rise to the input tax at issue had been connected with the fraudulent evasion of VAT. The tribunal decided that in arriving at its decision, the FTT had considered the relevant evidence and had applied the correct test.
Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the taxpayer company's appeal against the decision of the First-tier Tribunal (Tax Chamber) (the FTT) to uphold the Revenue and Customs Commissioners' refusal of the taxpayer's claim for input tax on the basis that the transactions which had given rise to the input tax at issue had been connected with the fraudulent evasion of VAT. The tribunal decided that in arriving at its decision, the FTT had considered the relevant evidence and had applied the correct test.
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