Howard Watkinson and Joshua Carey to appear in significant VAT invoicing appeal

Tomorrow the Court of Appeal will hear argument about whether the Upper Tribunal was correct to find that Tower Bridge GP Ltd did not have a directly effective right to deduct input tax where its supplier’s invoices did not contain a VAT Registration Number (“VRN”) or name the customer. It will be argued by Tower Bridge that the substantive conditions for exercising the right to deduct were met and therefore there could be no impediment to the right to the deduct the input tax. The Court of Appeal will also be considering one of the first appeals in recent memory about the impact of Regulation 29(2) Value Added Tax Regulations 1995 and the Commissioners’ exercise of discretion to accept alternative evidence to show that the substantive conditions of the right to deduct have been met.

This appeal will be of interest to any taxable person who reclaims VAT for supplies that it has received on an “invalid invoice”, and which holds alternative evidence of the charge to VAT. This hearing will be live streamed on the basis that it has been considered by the Court to be high profile and legally significant. Howard Watkinson and Joshua Carey are being led by James Puzey (St Philips Chambers).

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