Zipvit Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0294 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 27 June 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 22 February 2017

• Category: Tax
• Release date: 27 June 2016

Read the full decision in Zipvit Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0294 (TCC).

VALUE ADDED TAX — Is the appellant entitled to recover VAT input tax in respect of MailmediaR supplies to it from Royal Mail, notwithstanding that Royal Mail did not in fact pay VAT on those supplies, the parties thought the supplies were exempt and the supplies were shown as VAT exempt in the invoices? No

Published 22 February 2017