In Helmbridge v HMRC (TC03853 – 30 July 2014) the FTT found that services had not been supplied to the person paying for them so that VAT was irrecoverable.
Helmbridge claimed input tax on five invoices. Mr John da Rocha was the managing director of Helmbridge and the key issue was whether the disputed invoices related to services supplied to Mr and Mrs da Rocha personally.
The FTT observed that the evidence pointed overwhelmingly to the conclusion that the services had been provided to Mr and Mrs Rocha personally. The services consisted in the provision of legal advice in connection with proceedings against their former mortgage lender following repossession of their house and Helmbridge was not a party to the proceedings. The litigation was conducted on behalf of Mr and Mrs da Rocha only. Futhermore there was no reference to the payments in Helmbridge’s accounts and no term...
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