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No obligation to issue VAT invoices: High Court

The claimants, who include commercial and non-commercial organisations such as universities and local authorities, all mount claims that in the circumstances the amounts that they paid for their services for the period up to, and in some cases beyond, the revised legislation were VATable even though Royal Mail did not seek to charge VAT through its invoices, and claim to be entitled to VAT invoices from Royal Mail so that they can use those invoices to reclaim input tax from HMRC.

Was the Defendant under an actionable statutory duty to provide the Claimant with an invoice containing the particulars prescribed in regulation 9 of the 1975, 1977 and 1980 Regulations, regulation 13 of the 1985 Regulations or regulation 14 of the 1995 Regulations (“a VAT invoice”)?

Answer – No