In the second of this two-part series, Fabian Barth lays out the circumstances under which domestic UK law allows taxpayers to deduct input tax even in the absence of a valid VAT invoice.
In R (Hotelbeds UK Ltd) v HMRC [2025] EWHC 2312, the Administrative Court directed HMRC to allow input tax deduction notwithstanding the business holding no VAT invoices at all. Whilst welcome for businesses in general, it is important to appreciate the limits of the judgment and where it stands in the wider legal order.
The previous part addressed the EU law principles which still influence the status of the VAT invoice in the UK. This part
