1-4-All Ltd v Revenue & Customs [2010] UKFTT 91 (TC) (23 February 2010)

1-4-All Ltd v Revenue & Customs [2010] UKFTT 91 (TC) (23 February 2010)

The Appellant failed to prove on the balance of probabilities that the supply on which the input tax claim was based took place. The evidence did not support the genuineness of the transaction or that it related to any business activity. Therefore, the input tax claim was disallowed.

Citation
[2010] UKFTT 91 (TC)
Parties
Appellant: 1-4-All Ltd; Respondents: Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
23 February 2010
Procedural Posture
VAT Input Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Input Tax Deduction, Business Purpose, Validity of VAT Invoice, Contrived Transactions
Tax Law VAT Input Tax Deduction Business Purpose Validity of VAT Invoice Contrived Transactions

Case Brief

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Parties

1-4-All Ltd

Appellant

Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Input Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the supply by Yaadain to the Appellant was genuine or contrived
  2. 2 Whether the Appellant was entitled to deduct input tax on the basis of the invoice from Yaadain
  3. 3 Whether the transaction related to any business activity carried on by the Appellant

Ratio Decidendi

The Appellant failed to prove on the balance of probabilities that the supply on which the input tax claim was based took place. The evidence did not support the genuineness of the transaction or that it related to any business activity. Therefore, the input tax claim was disallowed.

Court Disposition

Appeal dismissed