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    TC09666 - [2025] UKFTT 01253 (TC)
    First-tier Tribunal (Tax Chamber)

    TC09666 - [2025] UKFTT 01253 (TC)

    Fecha: 09-Sep-2025

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    Vista, DOCUMENTO COMPLETO
    • Heading
    • Introduction
    • The facts
    • Background
    • The purchase of the Property
    • HMRC’s compliance check and decision making
    • Validity of invoices and HMRC’s discretion
    • The issues in this appeal
    • HMRC’s wider input tax argument
    • Validity of invoices and alternative evidence arguments
    • The BHNV Invoice
    • Validity of the BHNV invoice
    • Alternative evidence for the BHNV Invoice
    • The Colridge Invoice
    • Validity of the Colridge Invoice
    • Alternative evidence for the Colridge Invoice
    • Conclusions

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