TC09665 - [2025] UKFTT 01252 (TC)

The second reason given by HMRC for refusing input tax recovery was that the Appellant had not produced relevant valid VAT invoices or the alternative evidence requested by HMRC which might persuade HMRC to exercise its discretion under Regulation 29(2) to permit recovery.

Regulation 29(2) provides:

“(2)

At the time of claiming deduction of input tax in accordance with paragraph (1) above, a person shall, if the claim is in respect of—

(a)

a supply from another taxable person, hold the document which is required to be provided under regulation 13…

provided that where the Commissioners so direct, either generally or in relation to particular cases or classes of cases, a claimant shall hold or provide such other … evidence of the charge to VAT as the Commissioners may direct.”