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Narrative on purchase invoices was adequate

08 May 2024
Issue: 4936 / Categories: Tax cases
Fount Construction Ltd (TC9144)

The appeal concerned three purchase invoices the taxpayer received from a supplier specifically whether the description on the invoices about the services performed met the requirements of the VAT Regulations 1995 reg 14(1)(g) and (h). Regulation 14(1)(g) requires that invoices from a supplier must have a ‘description sufficient to identify the goods or services supplied’ and (h) refers to the description being enough to confirm ‘the extent of the services’.

The invoices contained the brief description of ‘building works at the above’ – the reference to ‘above’ related to a job address box to confirm the site. They also showed the value of the work excluding VAT the VAT figure and the total amount due which met a separate requirement of reg 14.

HMRC’s view was that it was impossible to tell from the invoices whether the nature of the work was standard rated...

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