VAT – Whether HMRC were unreasonable in the exercise of their discretion not to allow claims for input tax in absence of valid tax invoices – Yes – Whether the decision to refuse claims for input tax have been the same had HMRC acted reasonably – Yes – Appeal dismissed – Regulation 29(2) VAT Regulations 1995
Citations:
[2010] UKFTT 304 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 15 October 2022; Ref: scu.422298