The UK Supreme Court has further clarified and refined the UK’s position with regard to the input tax deduction in the absence of a valid VAT invoice. While it seems (gladly) that the principle of effectiveness as such is not going anywhere in a post-Brexit UK, the case also shows its limits: While a taxpayer is free to avail themselves of all evidence and inferred conclusions, effectiveness cannot be used to undermine the UK’s normal civil standard, namely the balance of probabilities.
Source Fabian Barth
