VAT Repayment Appeal: Validity of Invoices and Alternative Evidence under Regulation 29(2) Considered

• Mochars Ltd appealed HMRC’s reduction of its VAT repayment claim for the 12/23 period from £29,394.80 to £76.00.
• The reduction related to 77 transactions with late-dated invoices and 24 transactions with no invoices or supporting evidence.
• The appeal focused only on the 24 transactions, totaling £6,128.78 in input tax.
• The Tribunal dismissed the appeal.
• Evidence was heard from Mr Chun Him Tam (Mochars Ltd) and Mr Ali Hussain (HMRC).

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.

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