No. 19,727

Decision given on 23 August 2006 by Miss Gort (Chairman).

Input tax – Whether a genuine trade in golf clubs – Whether appellant knowingly involved in sham transactions – Whether single event unequivocally indicating fraud necessary for finding trade a sham – Invoices – Whether invoices sufficient evidence for deduction of input tax – Carousel fraud – Value Added Tax Regulations 1995 (SI 1995/2518), reg. 13, 14 and 29; EC Directive 77/388, the sixth VAT directive, art. 22(3)(b).

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