Zipvit Ltd v Revenue and Customs Commissioners

Value added tax – Input tax. The taxpayer, Zipvit, sought to treat the payments which it had originally made to Royal Mail, on the common understanding that the supplies were VAT exempt, as comprising an element of VAT, and to obtain a deduction for that element on the strength of nothing more than the original payment. On that basis, the Court of Appeal, Civil Division dismissed Zipfit's appeal as there was no VAT invoice on which to base the claim for recovery.

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