Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by Mr Noble, who traded as a sole trader under the name K & B C eilings, against a decision of the First-tier Tribunal (FTT) which had upheld the rejection by the Revenue and Customs Commissioners of Mr Noble's deduction of input tax in his VAT tax returns. The tribunal decided that the invoices to which the input tax were said to relate had not been valid invoices as the services shown on those invoices had not been supplied to Mr Noble as alleged.