A recent case has reminded of the need to have proper purchase invoices in order to support VAT input tax claims.  In P Brookes v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 April 2016 the taxpayer had claimed input tax on costs for which he had no purchase invoices.   The taxpayer then belatedly obtained VAT invoices from his supplier, but these were not of the standard required.  This could potentially lead to penalties on the taxpayer business, and possibly on the director too.

David Wilsdon