LON (88/607)

No. 3296

Decision given 4 January 1989.

Input tax deduction – Goods sold never existed – Defrauded purchaser not entitled to deduct input tax paid despite commissioners being entitled to collect tax from supplier – Value Added Tax Act 1983, sec. 14 and Sch. 7, para. 6.

  The issue was whether the appellant was entitled to deduct input tax paid by her on goods, which she had leased and which had never existed.

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