- Appeal against HMRC decision disallowing recovery of input tax
- Hearing held via video with public access
- Invoices from Landcore Limited with insufficient description
- Invoices only contained “Building Works at the above”
- HMRC decision based on VAT Regulations 1995
- FCL appealed against decision
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
