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; [1996] BVC 4,051.

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