The Commissioners for HM Revenue and Customs v James Edward Boyce t/a Glenwood: [2017] UKUT 0177 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 5 May 2017.

Read the full decision in The Commissioners for HM Revenue and Customs v James Edward Boyce t/a Glenwood: [2017] UKUT 0177 (TCC).

VAT – input tax – absence of purchase invoices – discretion to accept alternative evidence – whether national rule rendered exercise of rights under European law virtually impossible or excessively difficult – whether Commissioners’ exercise of discretion open to challenge.

Published 5 May 2017