A self-employed taxpayer used sub-contractors in his courier business and at issue in the appeal before the Tax Appeals Commission was the right to deduct input credits on invoices supplied by these sub-contractors. Revenue contended the sub-contractors were actually employees and, in addition, the invoices received did not actually comply with the strict VAT invoice requirements. The Tax Appeals Commissioner found in favour of the taxpayer. 11TACD2016
If the taxpayer was an accountable person for VAT purposes. 24TACD2019
