The Weekly Law Reports
[2018] 1 WLR 5729
Court of Appeal
*Zipvit Ltd v Revenue and Customs Commissioners
[2018] EWCA Civ 1515
2017 Nov 28,
29;
2018 June 29
2018 June 29
Henderson, Asplin LJJ, Dame Elizabeth Gloster
Revenue— Value added tax— Deductibility of input tax— Supplies of services to VAT-registered trader wrongly assumed by parties to have been exempt from VAT— Price paid by trader said to be exclusive of VAT and invoices stating supplies exempt— Court of Justice ruling subsequently establishing that supplies properly chargeable to VAT— Whether taxpayer entitled to recover as input tax credit tax element of consideration paid for supplies— Whether invoices meeting requirement to contain details of VAT rate applied— Whether price paid by trader to be treated as including VAT— Whether “VAT due or paid”—
Value Added Tax Act 1994 (c 23), s 19(2)
—
Council Directive 2006/112/EC, arts 73, 78(a), 168(a), 178, 226