TC09666 - [2025] UKFTT 01253 (TC)

Fecha: 09-Sep-2025

The issues in this appeal

The issues in this appeal

31.

The issues in this appeal are as follows:

(1)

Whether HMRC is entitled to argue in this appeal the Appellant’s input tax should be denied even if the VAT invoices are valid and, if so, should the input tax claims be so denied. In the interests of brevity, we have described this issue as HMRC “wider argument”:

(2)

Whether the BHNV and Colridge VAT invoices are valid: and

(3)

If not, whether HMRC was entitled not to exercise its discretion to accept alternative evidence under Regulation 29(2).

32.

The burden of proof is on the Appellant in this appeal. However, where HMRC’s exercise or failure to exercise its discretion under Regulation 29(2) is appealed to this Tribunal the Tribunal’s jurisdiction is a supervisory one. It is for the taxpayer to show, on the balance of probabilities that on the basis of the material before HMRC, no body of Commissioners could reasonably have come to the conclusion that it did (R&C Commrs v Boyce [2017] UKUT 177 at [14], GB Houseley Ltd v R&C Commissioners [2017] BVC 4 at [70] ).