THE COMMISSIONERS FOR HM REVENUE AND CUSTOMS V JAMES EDWARD BOYCE T/A GLENWOOD: [2017] UKUT 0177 (TCC) Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 5 May 2017. Read the

full decision in The Commissioners for HM Revenue and Customs v James Edward Boyce t/a Glenwood: [2017] UKUT 0177 (TCC). VAT – input tax – absence of purchase invoices – discretion to accept

alternative evidence – whether national rule rendered exercise of rights under European law virtually impossible or excessively difficult – whether Commissioners’ exercise of discretion

open to challenge. UPDATES TO THIS PAGE Published 5 May 2017