- The taxpayer (Athena Luxe Ltd) won and can claim the VAT.
- Harrods invoices were accepted as valid when read with till receipts, which together provided sufficient item descriptions.
- Louis Vuitton invoices were flawed, but HMRC was unreasonable in refusing the claim since Athena provided proof of payment and tried to get proper invoices.
- The Tribunal emphasized that technical invoice defects can be overcome with clear supporting evidence of legitimate transactions.
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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