TC09666 - [2025] UKFTT 01253 (TC)

On 3 October 2022 the Appellant applied for VAT registration on the basis of purchasing the Property as a transfer of a going concern. Registration was confirmed as effective from that date.

On 1 June 2023 the Appellant submitted its first VAT return late and for the period 3 October 2022 to 31 January 2023 (“the 01/23 Return”), which amounted to a VAT repayment claim of £53,075.60.

On 7 June 2023 HMRC opened a check into the 01/23 Return as it was a repayment claim being made by a newly registered trader. The details of the correspondence between the parties during the check is not relevant save that we find as set out below.

On 3 June 2024 HMRC issued a decision letter to the Appellant which denied the Appellant the recovery of £50,960 of input tax in the 01/23 Return in respect of;

On 30 August 2024, the decision letter was upheld by HMRC on internal review. In the case of the BHNV Invoice, this was on the basis of a replacement invoice obtained by the Appellants from BHNV and accepted by HMRC in place of the original. References to the BHNV Invoice in this decision is to the original or replacement invoice as the context requires (“the BHNV Invoice”).

On 4 January 2025, the Appellant appealed to this Tribunal.