Knightsbridge Trading Limited v Commissioner of Investigations & Enforcement (Appeal 223 of 2018) [2021] KETAT 107 (KLR) (4 June 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 107
- Citation
- [2021] KETAT 107 (KLR)
- Decided
- 4 June 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision of the Commissioner of Investigations and EnforcementCoramNyamu
Holding
The Tribunal upheld the assessment of Corporation Tax but found that the Respondent erred in disallowing the recovery of Input VAT.
Facts
The Appellant, Knightsbridge Trading Limited, was assessed KShs 102,976,854 for VAT and Corporation Tax by the Respondent, Commissioner of Investigations and Enforcement. The Appellant filed a Notice of Appeal.
Issues
- Whether the Respondent erred in its decision to disallow recovery of Input VAT.
- Whether the Respondent erred in the assessment of additional Corporation Tax.
Reasoning
The Tribunal agreed with the Respondent that the Appellant could not prove the actual supply of goods from the 'missing traders' and thus could not claim input VAT.
Outcome
The appeal was dismissed.
Authorities cited
Legislation (4)
- Income Tax Act
- VAT Act
- Tax Procedures Act
- Tax Appeals Tribunal Act
Cases cited (1)
- METCASH TRADING LIM1TED-VS-COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE AND ANOTHER CASE CCT 3/2000
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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