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Validity of the Colridge Invoice
Validity of the Colridge Invoice
Whilst still maintaining the argument that the invoices should have been accepted by HMRC Mr Levine accepted in the hearing that it was a weaker argument than the BHNV Invoice and did not pursue the point with any vigour.
In our view the Colridge Invoice does not meet the conditions in Regulation 14(1), specifically it does not include the address of the customer and there is not an adequate description of the services provided.
- 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