UT Upholds FTT Decision on FS Commercial Limited’s VAT Invoices Inclusion at Hearing

• HMRC issued assessments to FS Commercial Limited for insufficient evidence of input tax claimed
• FS Commercial appealed to First-tier Tribunal and sought to include VAT invoices not previously provided
• FTT held it could review reasonableness of HMRC’s decision but not make own decision on deductibility
• FTT concluded FS Commercial could not rely on invoices not provided to HMRC
• Upper Tribunal upheld FTT decision, finding no error of law in grounds of appeal
• UT noted FTT’s jurisdiction was supervisory and HMRC’s discretion on input tax recovery
• Taxpayer cannot produce invoice on appeal to FTT if HMRC already exercised discretion

Source: taxscape.deloitte.com

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.

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