Lack of detail on invoices did not prevent £15k VAT refund

A London construction company has won an appeal after the First Tier Tribunal ruled that limited information on invoices was not a reason for HMRC to reject VAT claim

Fount Construction Limited went to the First Tier Tribunal (FTT) to appeal against a decision by HMRC to reject claims for recovery of input tax on the basis that the relevant invoices produced by the company did not meet the relevant legislative requirements.

The invoices in question were three invoices from building contractor Landcore Limited for a total VAT amount of £15,218.59.

HMRC argued that the invoices did not include a description of the building work and were therefore not legitimate as they did not meet the requirements set out in regulation 14(1), paragraphs (g) and (h), of the Value Added Tax Regulations 1995.

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