UK Court Rules HMRC Wrongly Denied Hotel Supplier’s £10.2 Million VAT Claims

• UK tax authority unreasonably refused evidence from a hotel room supplier for input tax deduction claims
• UK court ruled in favor of the hotel room supplier
• HMRC granted two input tax deduction claims for Hotelbeds UK
• Denial of two other claims worth 10.2 million pounds was deemed improper
• Taxpayers must hold invoices with key transaction details for verification
• HMRC’s guidance allows for certain flexibilities in evidence acceptance

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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