VATF42420 - Basic interventions: input tax interventions: supporting a claim to input tax: where the VAT invoice held is deemed to be invalid: content

1. VATF42421

   What constitutes a valid VAT invoice
2. VATF42422

   What constitutes an invalid invoice
3. VATF42423

   Where the VAT invoice is deemed invalid - first principles
4. VATF42424

   Where the VAT invoice is deemed invalid - the Invalid Invoice and exercising HMRC's discretion
5. VATF42425

   Where the VAT invoice held is deemed invalid - when the use of HMRC's discretion should not be considered