Infinity Distribution Ltd (In Administration) and The Commissioners for HM Revenue and Customs: [2019] UKUT 0405 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Thomas Scott on 30 December 2019.
Read the full decision in .
VAT – (1) HMRC barred from taking part in appeal against denial of input tax credit on purchases – need to prove underlying supply in order to claim input tax – decisions in Mahageben and Stroy trans considered – barring order set aside – (2) HMRC not barred from taking part in appeal against denial of zero-rating – need for sufficient evidence of export in order to obtain zero-rating – Teleos considered – appeal against decision not to bar dismissed.
Updates to this page
Published 30 December 2019