Decision given 17 June 1981.

Assessment – Input tax – Supply – Input tax deducted on invoices for non-existent supply – Finance Act 1972, sec. 2, 3, 7 (now VATA 1983, sec. 2, 14, 4, 5).

  The appellant paid for containers and deducted input tax for the amount shown on the invoices. On investigation of the affairs of the supplier, the Commissioners decided that some of the containers had never existed and had not been supplied to the appellant. There was therefore no entitlement to deduction of input tax.

  Held, dismissing the taxpayer’s appeal:

  1. There was no evidence of the existence of the containers.

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