TC09665 - [2025] UKFTT 01252 (TC)

This appeal concerns whether the Appellant is entitled to reclaim input tax and whether HMRC were entitled to refuse to admit alternative evidence.

The appeal and the preceding check by HMRC also included a dispute about output tax on sales made by the Appellant which, for the reasons set out below, is no longer an issue in this appeal.

All statutory references are to the Value Added Tax Act 1994 and references to regulations are to the Value Added Tax Regulations 1995 unless specified otherwise. The relevant provisions in the Value Added Tax Regulations 1995 are reproduced in an Appendix to this decision.