TC09555 - [2025] UKFTT 00748 (TC)

We were not taken to these invoices but understand that they were invoices addressed to 3KH.

Officer Beard refused to allow input tax credit for VAT incurred on fuel. On 23 May 2019 when communicating the outcome of his review of the additional purchase invoices provided by 3KH, Officer Beard stated that this input tax had been refused on the basis that (and as recorded in correspondence of 16 May 2018) MJ had informed him that 3KH owned no motor vehicles and no fuel scale charges has been accounted for.

By its skeleton argument 3KH simply asserts that there was no private use of refrigerated vehicles used for the outdoor catering business. We were not referred to any evidence that such vehicles were owned or rented. Further, we note that on the invoices we saw concerning outside catering and/or sales to Giro Food there is no indication that the food was delivered. Indeed on the majority of the invoices exhibited as relating to outdoor catering the invoice shows that the fool was collected.

It is for the Appellant to demonstrate on the balance of probabilities that the fuel was used exclusively for business use, and they have failed to do so. We therefore agree that VAT on fuel should be denied.