BOLLINWAY PROPERTIES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2023] UKUT 00295 (TCC)
Upper Tribunal Tax and Chancery decision of MR JUSTICE RICHARD SMITH JUDGE VINESH MANDALIA on 12 December 2023
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VAT 바카라 사이트“ REPAYMENT SUPPLEMENT 바카라 사이트“ s.79 VATA 1994 바카라 사이트“ Purchase of properties - whether the inquiry by HMRC requesting a full set of backup documents requires more than sales invoices and purchase document 바카라 사이트“ Yes 바카라 사이트“ Whether it is reasonable to request underlying documents regarding the 바카라 사이트˜chargeable event바카라 사이트™, including TR1s 바카라 사이트“ Yes. HMRC inquiries conducted within the relevant period 바카라 사이트“ regulation 198 and 199 VAT Regulations 1995 바카라 사이트“ Appeal dismissed.
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Published 2 January 2024