Customs and Excise Commrs v Pennystar Ltd.  BVC 125
Queen’s Bench Division (Crown Office List).
Macpherson of Cluny J.
Judgment delivered 8 November 1995.
Value added tax – Sum paid by taxpayer on invoice for computers made out to another person – Taxpayer victim of fraudulent financial transaction – Computers were never delivered to purchaser – Whether taxpayer could recover input tax.
This was an appeal against a decision of the Manchester VAT tribunal (chairman Mr DS Porter) that input tax was recoverable on an invoice made out to a person other than the taxpayer for goods which were never delivered (MAN/94/1090) No. 12,989;  BVC 4,051.