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Timothy Lock v Revenue & Customs (VAT - Input tax - disallowed - best judgement assessments)

[2021] UKFTT 277

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

30th July, 2021

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Customs and Excise Commissioners v Pegasus Birds Ltd	[2004] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2004	BAILII		104
Kingsley Douglas v HMRC	[2021] UKUT 163	United Kingdom Upper Tribunal	United Kingdom	13 Jul 2021	BAILII		2
Georgiou (t/a Marios Chippery) v Customs & Excise Commissioners	[1996] BVC 236		United Kingdom	circa 1996			1

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