Razaie (t/a Foodline Delivery Services) v The Commissioners for Revenue & Customs [2009] UKFTT 327 (TC) (27 November 2009)

Razaie (t/a Foodline Delivery Services) v The Commissioners for Revenue & Customs [2009] UKFTT 327 (TC) (27 November 2009)

HMRC exercised its discretion reasonably in denying the input tax claim as the appellant failed to provide persuasive evidence of supply, relied on false invoices, paid a third party, and conducted no due diligence.

Citation
[2009] UKFTT 327
Parties
Appellant: Appellant; Respondent: HMRC
Jurisdiction
United Kingdom
Judgment Date
27 November 2009
Procedural Posture
VAT Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Input Tax Deduction, Evidential Requirements for VAT Claims, Missing Trader VAT Fraud
Tax Law VAT Input Tax Deduction Evidential Requirements for VAT Claims Missing Trader VAT Fraud

Case Brief

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Parties

Appellant

Appellant

HMRC

Respondent

Procedural Posture

VAT Appeal / Final Judgment

Legal Issues

  1. 1 Whether HMRC acted unreasonably in denying input tax claims based on invalid VAT invoices
  2. 2 Whether alternative evidence was sufficient to support input tax deduction

Ratio Decidendi

HMRC exercised its discretion reasonably in denying the input tax claim as the appellant failed to provide persuasive evidence of supply, relied on false invoices, paid a third party, and conducted no due diligence.

Court Disposition

Appeal dismissed