The WLR Daily case summaries
[2018] WLR (D) 404
Court of Appeal
Zipvit Ltd v Revenue and Customs Commissioners
[2018] EWCA Civ 1515
2017 Nov 28, 29; 2018 June 29
Henderson, Asplin LJJ, Dame Elizabeth Gloster
Revenue— Value added tax— Deductibility of input tax— Taxpayer supplied with postal services which parties assumed exempt from VAT— Subsequent ruling of Court of Justice establishing services subject to VAT— Taxpayer making taxable supplies which accounted for output tax— Taxpayer’s consequent claim to recover credit tax element of consideration paid for original supplies as input tax refused— Whether VAT due or paid— Whether revenue should have exercised discretion to allow taxpayer’s claim in absence of VAT invoice—
Council Directive 2006/112/EC, arts 168(a), 73,78, 226
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Value Added Tax Act 1994 (c 23), s 19(2)