Queen’s Bench Division.

Judgment 2 June 1981.

Value added tax – Recovery of tax – Issue of invoice – Liability of taxpayer who issued invoices in the name of a non-existent company – Debt due to Crown – Whether taxpayer liable for payment due – Finance Act 1972, sec. 33(2) (now VATA 1983, Sch. 7, para. 6).

  The Commissioners issued a writ claiming that Martin Frederick Wells (‘the taxpayer’) was liable to pay £3,921.08 VAT which was recoverable under the Finance Act 1972, sec. 33(2).

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