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The issues in this appeal
The issues in this appeal
Leaving aside output tax issues, this appeal concerns whether the Appellant is entitled to recover the input tax claimed in the 09/22 return.
HMRC have rejected the Appellant’s input tax reclaims for two reasons:
Most of the input tax predates the EDR; and
The Appellant has not produced VAT invoices or suitable evidence to justify HMRC exercising its discretion to accept alternative evidence.
We have not been given an accurate breakdown of the proportion of Appellant’s claim that is dependent on each of these arguments but do not believe that is necessary for the purposes of deciding this appeal.
The burden of proof is on the Appellant in this appeal.