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03 July 2014

FTT Decision: Zipvit Ltd v HMRC

VAT – supply of individually negotiated postal services treated by all parties as exempt from VAT – customer seeking to reclaim input VAT on supply from HMRC – whether services standard rated under Marleasing or Becker – yes – whether VAT was ‘due or paid’ – no – whether HMRC’s exercise of discretion to refuse input tax recovery in absence of invoices flawed – yes but decision would inevitably have been the same if all relevant matters considered – preliminary issue decided against the appellant – appeal dismissed

Roger Thomas QC, instructed by DLA Piper UK LLP, acted for the Appellant.

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