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HMRC v J E Boyce

In HMRC v J E Boyce [2017] UKUT 177 (5 May 2017) the UT found that HMRC had been entitled to disallow claims for input tax in the absence of VAT invoices.

Mr Boyce’s business Glenwood was the purchase supply and export of new and used motor ‘prestige’ vehicles. Most of the vehicles were exported by Mr Boyce’s customer Great Harvest to Singapore. The manufacturers of the vehicles and the owners of the dealership franchises would not have approved of Great Harvest purchasing them in the UK for the purposes of export in this way. Mr Boyce therefore purchased the vehicles and then sold them on to Great Harvest. He used ‘named purchasers’ to purchase the vehicles from the dealerships. Consequently the dealerships’ invoices referred to the named purchasers rather than Mr Boyce.

This had led HMRC to disallow over £100 000 of...

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