Tower Bridge GP Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0030 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Timothy Herrington on 12 February 2021
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VAT – whether HMRC as a matter of EU law entitled to deny recovery of input tax claimed on invalid invoices - whether it was unreasonable for HMRC to refuse to exercise their discretion to allow the deduction of input tax in respect of the invalid invoices - Articles 168(a), 178(a), 180 & 226 Principal VAT Directive - Regulations 14 and 29 VAT Regulations 1995
Published 16 February 2021