FTTTx Vat – Invoices : Contents – whether they complied with the requirements of regulations 13 and 14 of the VAT Regulations 1995 as valid VAT invoices – held, no – whether the decision not to allow deduction as input tax for the VAT stated on (some of) them on the basis of alternative evidence in accordance with regulation 29 of the VAT Regulations 1995 was reasonable – held, no – the decision maker had not considered adequately or at all certain relevant evidence before her – appeal allowed in part and a fresh decision on whether to allow input tax deduction on the basis of alternative evidence directed to be made – appeal allowed in part and dismissed in part
[2016] UKFTT 651 (TC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570099
