Summary
This appeal relates to disallowed input tax where the invoices had apparently been paid in cash. The matter in dispute was whether HM Revenue and Customs (HMRC) was correct in disallowing the input tax. The appellant argued that there was sufficient evidence to support the input tax claim and that the evidence met the satisfactory threshold for the input tax claim. These tests were met because the appellant had valid VAT invoices that clearly showed the supplies being made to the appellant, i.e., lorry tyres, loads hauled, ground works carried out, and vehicles purchased.â¯
Background
The appellant submitted that in order to make out the assessment, HMRC must be asserting that there was insufficient evidence of the cash being paid and that the allegation must be that the invoices were false and a deception by misdescription to the fraud standard. The matter was referred to the fraud
