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BOLLINWAY PROPERTIES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00295 (TCC)

Hm Courts Tribunals Service

January 2
12:49 2024

Read Full Decision in BOLLINWAY PROPERTIES LIMITED v HMRC

VAT REPAYMENT SUPPLEMENT s.79 VATA 1994 Purchase of properties - whether the inquiry by HMRC requesting a full set of backup documents requires more than sales invoices and purchase document Yes Whether it is reasonable to request underlying documents regarding the chargeable event, including TR1s Yes. HMRC inquiries conducted within the relevant period regulation 198 and 199 VAT Regulations 1995 Appeal dismissed.

Published 2 January 2024