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The facts
The facts
We were referred to a hearing bundle. Ms Kathryn Brickell, an HMRC compliance officer who had conduct of the compliance check, provided a witness statement and gave oral evidence. We accept her evidence and we find the facts as set out below.
- 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