皇冠体育app

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VAT 鈥� input tax 鈥� absence of valid invoices 鈥� refusal by HMRC to allow input tax claims 鈥� absence of reconsideration 鈥� whether original decision reasonable 鈥� finding by FTT that unreasonable 鈥� conclusion by FTT that decision would have been the same had HMRC acted reasonably 鈥� nature of jurisdiction 鈥� whether FTT鈥檚 finding that supplies were made in relevant transactions was perverse 鈥� unclear what matters taken into account in arriving at that finding 鈥� appeal remitted to FTT to make appropriate findings.