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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Tower Bridge GP Limited v Revenue and Customs [2021] UKUT 30 (TCC) (12 February 2021) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/30.html Cite as: [2021] STC 522, [2021] BVC 505, [2021] UKUT 30 (TCC), [2021] STI 766

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Tower Bridge GP Limited v Revenue and Customs [2021] UKUT 30 (TCC) (12 February 2021)

VAT - whether HMRC as a matter of EU law entitled to deny recovery of input tax claimed on invalid invoices - whether it was unreasonable for HMRC to refuse to exercise their discretion to allow the deduction of input tax in respect of the invalid invoices - Articles 168(a), 178(a), 180 & 226 Principal VAT Directive - Regulations 14 and 29 VAT Regulations 1995