BOLLINWAY PROPERTIES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2023] UKUT 00295 (TCC)
Upper Tribunal Tax and Chancery decision of MR JUSTICE RICHARD SMITH JUDGE VINESH MANDALIA on 12 December 2023
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VAT 鈥� REPAYMENT SUPPLEMENT 鈥� s.79 VATA 1994 鈥� Purchase of properties - whether the inquiry by HMRC requesting a full set of backup documents requires more than sales invoices and purchase document 鈥� Yes 鈥� Whether it is reasonable to request underlying documents regarding the 鈥榗hargeable event鈥�, including TR1s 鈥� Yes. HMRC inquiries conducted within the relevant period 鈥� regulation 198 and 199 VAT Regulations 1995 鈥� Appeal dismissed.
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Published 2 January 2024