- The Court of Appeal confirmed that the First-tier Tribunal (FTT) has only supervisory, not appellate, jurisdiction in cases concerning HMRC’s discretion to accept alternative evidence for input tax recovery.
- FS Commercial Limited could not rely on VAT invoices that were not provided to HMRC before the decision to disallow input tax.
- The FTT can only review the reasonableness of HMRC’s decision, not make its own decision on the deductibility of input tax based on new evidence.
- The Upper Tribunal and Court of Appeal both upheld the FTT’s decision, dismissing FS Commercial’s appeal.
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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