Can you recover as input tax VAT which you haven’t paid and which HMRC haven’t received?
That the case of Zipvit [2022] UKSC 12 reached the Supreme Court, having meanwhile required a reference to the Court of Justice of the European Union (‘CJEU’), might be regarded by some as evidence that VAT operates in a parallel universe governed by an alternative reality. That Zipvit failed in its claim might be regarded as evidence that it doesn’t. Well, not always, at any rate.
Source: bkl.co.uk
