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Validity of invoices and alternative evidence arguments
Validity of invoices and alternative evidence arguments
Having rejected HMRC’s wider argument, the issues in this appeal are therefore
whether the BHNV and Colridge invoices complied with Regulation 14(1). If we agree with the Appellant then the Appellant succeeds in its appeal: and
if we find the invoices do not comply with Regulation 14(1), whether HMRC were unreasonable to decline to exercise their discretion under Regulation 29(2) to accept alternative evidence.
We consider each invoice separately.
- 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