- The Tax Tribunal clarified that HMRC cannot deny input VAT claims under Regulation 29(2) if valid VAT invoices exist.
- One supplier’s invoice met legal requirements and was deductible.
- The other invoice did not meet requirements, and HMRC reasonably rejected alternative evidence.
- The taxpayer was not liable for the assessed output VAT.
Source: news.bloombergtax.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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