MAN (97/688)

No. 15,366

Decision given 19 February 1998.

Output tax – Amount shown as VAT on invoice – Amount reclaimed as input tax by ‘purchaser’ – No other evidence of supply having taken place – Whether supply had taken place for VAT purposes – If not, whether Customs entitled to recover from person issuing invoice amount equal to that shown on invoice as VAT – Value Added Tax Act 1994, s. 73(1) and Sch. 11, para 5( 2) and (3).

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