- SM Development North West Ltd’s appeal to recover input VAT was dismissed.
- Many invoices related to supplies before the company’s VAT registration date, making them ineligible.
- Invoices after registration did not meet regulatory requirements, and alternative evidence was inadequate.
- The company failed to provide sufficient proof or valid alternative evidence for input VAT recovery.
- HMRC’s refusal to accept the claim was found reasonable, and the company is not entitled to the input tax claimed.
Source: claritaxnews.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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