TC09666 - [2025] UKFTT 01253 (TC)

Case Number: TC09666

By remote video hearing

Appeal reference: TC/2024/05377

VAT –DENIAL OF INPUT TAX – WHETHER HMRC ENTITLED TO DENY INPUT TAX CLAIMS UNDER REGULATION 29(2) EVEN WHERE THERE ARE VALID VAT INVOICES – NO - WHETHER INVOICES VALID – YES IN PART - WHETHER SUFFICIENT EVIDENCE TO JUSTIFY INPUT TAX RECOVERY – NO – APPEAL ALLOWED IN PART

Judgment date: 17 October 2025

Before

TRIBUNAL JUDGE IAN HYDE

GILL HUNTER

Between

EUROCENT (BUCKINGHAM) LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellants: Simon Levine, VAT consultant

For the Respondents: Olivia Donovan, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION