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Court of Appeal decides HMRC was not unreasonable to deny recovery of input tax claimed on invalid invoices (Tower Bridge GP Limited v HMRC)

Published on: 28 July 2022
Published by: LexisPSL
  • Court of Appeal decides HMRC was not unreasonable to deny recovery of input tax claimed on invalid invoices (Tower Bridge GP Limited v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Tower Bridge GP Ltd (TB), the Court of Appeal dismissed TB’s appeal and agreed with HMRC that input tax cannot be reclaimed where the taxpayer only holds invalid invoices. or take a trial to read the full analysis.

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