VAT – whether HMRC as a matter of EU law entitled to deny recovery of input tax claimed on invalid invoices – whether it was unreasonable for HMRC to refuse to exercise their discretion to allow the deduction of input tax in respect of the invalid invoices – Articles 168(a), 178(a), 180 and 226 Principal VAT Directive – Regulations 14 and 29 VAT Regulations 1995
Citations:
[2021] UKUT 30 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 24 August 2022; Ref: scu.658640