Infinity Distribution Ltd (In Administration) and The Commissioners for HM Revenue and Customs: [2019] UKUT 0405 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Thomas Scott on 30 December 2019.
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VAT 鈥� (1) HMRC barred from taking part in appeal against denial of input tax credit on purchases 鈥� need to prove underlying supply in order to claim input tax 鈥� decisions in Mahageben and Stroy trans considered 鈥� barring order set aside 鈥� (2) HMRC not barred from taking part in appeal against denial of zero-rating 鈥� need for sufficient evidence of export in order to obtain zero-rating 鈥� Teleos considered 鈥� appeal against decision not to bar dismissed.
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Published 30 December 2019