AC-2023-LON-000068 - [2025] EWHC 2312 (Admin)

Fecha: 09-Sep-2025

Policy Guidance documents

Policy Guidance documents

23.

The totality of the potentially relevant policy Guidance is contained in three documents. Each is accepted by HMRC as being current at the relevant time. These are (in the order relied upon by the Claimant):

VIT31200 which is headed “- How to treat input tax; alternative evidence for claiming input tax”. This is stated to be published 13 April 2016 and last updated on 14 December 2022.

ii)

HMRC’s Statement of Practice (“SOP”) dated March 2007 entitled ‘VAT Strategy: Input Tax deduction without a valid VAT invoice’.

iii)

VAT Notice 700 The Guide to VAT rules and procedures section 16.8 stated to be published 17 December 2004 and last updated 9 June 2023.

Heading
Mrs Justice Foster DBE
Framework
Policy Guidance documents
VIT31200
Section 5
The SOP
VATN 700
The Facts
Conclusions