TC09672 - [2025] UKFTT 01262 (TC)

HMRC have applied to strike out £40,499.14 of the Appellant’s appeal on the ground that the Appellant did not provide HMRC with a VAT invoice or, in the absence of an invoice, alternative evidence sufficient to enable HMRC to exercise their discretion under Regulation 29(2) to accept alternative evidence.

Mr Khan explained that in deciding to make the strike out application HMRC took this point in respect of those input tax claims where the Appellant has failed to provide any evidence at all. Where there is some evidence HMRC did not think it appropriate to apply for a strike out and those claims are part of the balance of the appeal not subject to the strike out application.