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UT holds that HMRC was within its rights to deny input tax recovery in respect of non-compliant invoices (Tower Bridge GP Ltd v HMRC)

UT holds that HMRC was within its rights to deny input tax recovery in respect of non-compliant invoices (Tower Bridge GP Ltd v HMRC)
Published on: 23 February 2021
Published by: LexisPSL
  • UT holds that HMRC was within its rights to deny input tax recovery in respect of non-compliant invoices (Tower Bridge GP Ltd v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Tower Bridge GP Ltd v HMRC the Upper Tribunal (UT) upheld the Frist-tier Tax Tribunal’s (FTT’s) decision that HMRC was entitled to refuse input tax recovery on the basis of purported VAT invoices that did not include a VAT registration number, and this did not contravene the VAT Directive; and that HMRC’s decision not to exercise its discretion to allow recovery anyway was one that was reasonably open to it. or take a trial to read the full analysis.

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