In Zipvit Limited v HMRC [2022] UKSC12, the Supreme Court issued a second judgement dismissing the appellant’s appeal to reclaim input VAT on services where the supplier, Royal Mail, had incorrectly not charged VAT. The judgement was made after the case had been referred to the Court of Justice of the European Union (CJEU).
Source: rossmartin.co.uk
Latest Posts in "United Kingdom"
- United Kingdom – Comprehensive VAT Guide (2026 Edition)
- Athena Luxe Ltd FTT Ruling: Validity of Invoices and HMRC Discretion on Input Tax Recovery
- VAT Zero Rating Allowed for Disability Access Card Hired to Users: Nimbus v HMRC
- HMRC Issues New Guidance on VAT Treatment of Overage Payments in Property Sales
- VAT Zero Rating for Access Card: Nimbus v HMRC – Equipment for Disabled Persons Appeal Allowed
