Taxpayer victory in VAT strike-out! In V-Com (Worldwide), the taxpayer (represented by Sam Brodsky) successfully defended a strike-out application which had been brought by HMRC following invalid vat invoices. The case law shows that it is necessary to consider the nature of the defect in order to determine whether the taxpayer has a right to deduct.
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V-Com (Worldwide) LTD v The Commissioners for His Majesty’s Revenue and Customs
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