Whether a taxable person (in this case Tower Bridge GP Ltd) is entitled to exercise a right to deduct input tax despite the fact that it held (and holds) no valid VAT invoice in respect of the supply in relation to which it claims to make the deduction. It says that it is entitled to make the deduction either as of right; or because HMRC unlawfully exercised their discretion to refuse to allow the deduction to be made.
Judges:
Lord Justice Lewison
Lord Justice Snowden
And
Sir Launcelot Henderson
Citations:
[2022] EWCA Civ 998
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 August 2022; Ref: scu.679583
