VAT – input tax – disallowance – whether there had actually been any supply of services to which the relevant VAT invoices related – held in part no, and to that extent the input VAT should be disallowed – whether the remaining input VAT should be disallowed for failure to provide other evidence of the charge to input VAT subsequently required by HMRC under the proviso to Regulation 29(2) VAT Regulations 1995 – held the enquiries raised by HMRC did not amount to a ‘direction’ under that proviso but in any event no such direction could be made after the right to deduct had arisen – principle of legal certainty would be infringed – appeal allowed in part
Citations:
[2011] UKFTT 10 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 September 2022; Ref: scu.428212
