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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Richards & Anor (t/a Sandford House Hotel) v Revenue & Customs [2007] UKVAT V20278 (01 August 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20278.html Cite as: [2007] UKVAT V20278 |
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20278
INPUT TAX — invoices lost in floods — Commissioners' refusal to allow credit — whether reasonable — yes — one item of claim allowed during course of hearing — appeal allowed in part
MANCHESTER TRIBUNAL CENTRE
MR C H AND MRS J RICHARDS trading as
SANDFORD HOUSE HOTEL Appellants
- and -
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Lady Mitting
Peter Whitehead
Sitting in public in Birmingham on Monday 9 July 2007
Mr C H Richards appeared for the Appellants
Mr B Haley, instructed by the Solicitor and General Counsel for HM Revenue and Customs for the Respondents
© CROWN COPYRIGHT 2007
DECISION
Conclusions
LADY MITTING
CHAIRMAN
Release Date: 1 August 2007
MAN/06/0625