Market leading insight for tax experts
View online issue

HMRC v Infinity Distribution

In HMRC v Infinity Distribution [2016] EWCA Civ 1014 (25 October 2016) the Court of Appeal found that evidence purporting to establish that alleged supplies had not actually taken place was admissible even in the absence of a misconduct claim by HMRC.

This was an appeal against a case management decision of the UT which related to a group of conjoined appeals. The first group (‘the Invalid Invoice Appeals’) arose from HMRC’s refusal to allow Infinity to deduct VAT allegedly paid by it in relation to taxable supplies to it of mobile phones on the ground that the relevant VAT invoices did not comply with the VAT Regulations reg 14(1)(g)(h). In particular the invoices did not contain a sufficient description of the goods and of the quantities. HMRC contended that none of the alleged supplies had occurred because at the relevant time either none...

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.