United Kingdom First-tier Tribunal (Tax) 12 January 2012, TC 01744 (Reddrock Limited v Commissioners for Her Majesty's Revenue and Customs)

[2012] UKFTT 46 (TC) TC01744 Appeal number:TC/2010/06387 VAT – Input tax deduction claimed – supplies in respect of which input tax was claimed challenged by HMRC as not having taken place and the related 54 invoices as having been manufactured – burden of proof on Appellant to show that invoices were valid – Appellant failing to discharge that burden – Appeal dismissed FIRST-TIER TRIBUNAL TAX