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KC Noble v HMRC

In KC Noble v HMRC (TC02417 – 20 December) a contractor (N) reclaimed input tax in respect of invoices purportedly issued by a deregistered supplier (H). HMRC rejected the claim on the grounds that the invoices did not appear to be authentic. The FTT dismissed N’s appeal. Judge Khan observed that N had clearly received some supplies but that he had not shown that he had received them from a taxable person.

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Why it matters: The FTT upheld HMRC’s view that the appellant had not shown that the supplies in question had been made by a taxable person so that he was not entitled to credit for input tax.

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