Court of Appeal Confirms FTT’s Supervisory Role in Input VAT Recovery: FS Commercial v HMRC

• The Court of Appeal dismissed FS Commercial Ltd’s appeal, upholding previous decisions that the FTT’s jurisdiction was supervisory, not appellate.
• The FTT could only review HMRC’s decision based on evidence provided before the appeal; invoices supplied to the FTT after the appeal were irrelevant.
• The Appellant failed to provide required invoices to HMRC, so HMRC lawfully denied input VAT deduction.
• The Court confirmed that challenges to HMRC’s “best judgment” or quantum did not change the FTT’s supervisory role in this context.
• The Appellant’s failure to supply compliant invoices meant there was no basis for a separate challenge to the amount (quantum) of VAT disallowed.

Source: claritaxnews.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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