Tax

Mochars Ltd v Revenue and Customs (VAT repayment; claim made in absence of valid VAT invoices; some invoices subsequently obtained; exercise of discretion under regulation 29(2) of VAT Regulations; is there a need to alert taxpayer to alternative evidence; Lucky Technology considered)

[2026] UKFTT TC 313First-tier Tribunal (Tax)2026

“Keywords: VAT repayment; claim made in absence of valid VAT invoices; some invoices subsequently obtained; exercise of discretion under regulation 29(2) of VAT Regulations; is there a need to alert t…”

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