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The Colridge Invoice
The Colridge Invoice
On 26 October 2022 Colridge Ltd invoiced the Appellant for £24,800 plus £4,960 of VAT.
HMRC accepts that the Colridge Invoice complies with Regulation 14(1) save in three respects, again with reference to the requirements in Regulation 14:
The invoice was addressed to both the Appellant and Jacob Dreyfuss, when the supply was apparently made just to the Appellant (Regulation 14(1)(e))
The invoice did not include the address of the customer, the Appellant (Regulation 14(1) (e))
It had an insufficient description of the services supplied, being just “Introduction” (Regulation 14(1)(g)), being:
Item | Description | Unit Cost | Total |
Introduction | Cornwall Place, Buckingham, MK18 1SB | 24,800.00 | 24,800.00 |
- 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