Harry Construction Ltd v HMRC: VAT Fraud Knowledge and Invalid Invoice Appeals Dismissed

• Harry Construction Ltd appealed against two decisions by HMRC regarding VAT input tax deductions.
• The first decision denied input tax deductions totaling 705,741 pounds due to connections with VAT fraud.
• The second decision denied input tax deductions totaling 222,246 pounds due to invalid invoices from UP Construct Ltd.
• The tribunal found that Harry Construction Ltd knew or should have known about the VAT fraud connections.
• The tribunal ruled that the invoices did not meet the requirements of the VAT Regulations 1995.
• The tribunal deemed HMRC’s decision to deny input tax claims reasonable.
• The appeals by Harry Construction Ltd were dismissed.

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.