9 Up Consultant Limited v The Commissioners for HMRC

Decision date: 4 March 2024

Neutral citation: [2024] UKFTT 365 (TC)

Overall AI summary confidence: high

AI Notice: Any short overview, ratio decidendi summary or obiter dicta summary shown on this page is AI-generated, provided only to help users assess potential relevance more quickly, and may be wholly inaccurate. No liability is accepted for the accuracy of any such summary, regardless of any AI confidence rating shown. Users should check the underlying decision and obtain appropriate legal advice rather than relying on any summary.

Short overview

This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.

AI confidence in this short overview: high

9 Up Consultant Ltd appealed HMRC’s refusal to allow £1,754.75 input VAT claimed in its first return. The tribunal found the supplied documents did not meet the invoice particulars required by Regulation 14 VATR 1995, the appellant had not sought corrected invoices from suppliers, and HMRC’s decision to deny the input tax was a lawful exercise of discretion. The appeal was dismissed.

Ratio decidendi

This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.

AI confidence in this ratio decidendi summary: high

The decision rests on the principle that a claimant must hold invoices containing the particulars specified in Regulation 14 VATR 1995 to support an input tax claim, or otherwise persuade HMRC under the discretion in Regulation 29(2); where required invoice particulars are absent and the taxpayer has not sought corrected invoices from suppliers, HMRC’s refusal to allow the input tax can be upheld as a reasonable exercise of discretion.

Obiter dicta

This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.

AI confidence in this obiter dicta summary: medium

The tribunal noted HMRC guidance (VAT Notice 700 Part 16) expects taxpayers with invalid invoices to request corrected invoices from suppliers and to evidence why that cannot be done, and that unsupported assertions that suppliers refuse to provide proper invoices to conceal grey-market trading do not excuse compliance with Regulation 14 requirements.

Warning

Chunk contains substantial duplication and some typographical/repetition errors which made reading repetitive but did not alter core findings.

Source links

Judgment page Judgment PDF Judgment XML