No. 20,119.

Decision given on 24 April by Mr Sadler (Chairman).

Input tax – Supplier a taxable person but not registered for VAT – Whether input tax can be claimed as of right – Whether commissioners have discretion as to evidence required – Whether discretion exercised reasonably – Value Added Tax Act 1994, s. 24; Value Added Tax Regulations 1995 (SI 1995/2518), reg. 29(2).

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