The Weekly Law Reports
[2022] 1 WLR 2670
Supreme Court
*Zipvit Ltd v Revenue and Customs Commissioners
[2022] UKSC 12
2020 Jan 29, 30; 2022 May 11
Lord Hodge DPSC, Lord Briggs, Lord Sales, Lord Hamblen JJSC, Lady Black
Revenue— Value added tax— Deductibility of input tax— Supplies of services to VAT-registered trader assumed by parties to be exempt from VAT— Price paid by trader said to be exclusive of VAT and invoices stating supplies exempt— Supplies in fact properly chargeable to VAT— Limitation period expiring for supplier to recover mistakenly unpaid VAT from trader— Whether trader entitled to deduct as input tax VAT “due” or deemed to have been “paid” in respect of supplies—
Value Added Tax Regulations 1995 (SI 1995/2518), reg 29(2)[1]
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Council Directive 2006/112/EC, art 168(a)[2]