G B Housley Ltd v Revenue and Customs Commissioners

Value added tax – Input tax. The Court of Appeal, Civil Division, allowed the appellant taxpayer's appeal against the decision of the Upper Tribunal (Tax and Chancery Chamber), allowing the respondent Revenue and Customs Commissioner's appeal, despite finding that the Revenue had failed to consider exercising its discretion, under reg 29(2) of the Value Added Tax Regulations 1995, SI 1995/2518, to accept, in the absence of proper self-billing invoices, alternative evidence in support of input tax deductions was unreasonable. Once the assessment had been found to be flawed, the appeal against the assessment should have been allowed.

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