- Motorplus Ltd sought to recover input VAT on payments to suppliers who believed their supplies were VAT exempt.
- HMRC rejected the claim, citing a precedent where both parties believed supplies were exempt at the time.
- Motorplus appealed, and HMRC attempted to have the appeal dismissed, claiming it had no chance of success.
- The First-tier Tribunal found that Motorplus always believed the supplies were standard rated and allowed the appeal to proceed.
- The case highlights the need for HMRC to thoroughly analyze the nature of supplies before making decisions.
Source: rpclegal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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