- F S Commercial Ltd v HMRC [2025] UKUT 13 (TCC) appeal dismissed
- VAT invoices not provided prior to FTT hearing were irrelevant
- FTT jurisdiction supervisory, not appellate
- Taxpayers must provide valid VAT invoices when requested by HMRC
- Taxpayers cannot produce invoices as a surprise on appeal to FTT
Source: claritaxnews.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
