Zipvit Ltd (Appellant) v Commissioners for Her Majesty’s Revenue and Customs (Respondent)
Case ID: UKSC 2018/0152
Where a customer pays a supplier for what both parties mistakenly believe is a VAT-exempt supply, but turns out to be standard rated, can the customer claim a deduction of input tax from HMRC for the VAT element of the original payment?
Zipvit used postal services provided by Royal Mail. All parties believed that the services were exempt from VAT but the European Court of Justice subsequently decided they are not. Zipvit therefore claims a deduction for input tax in respect of the payments it made for these services, which it says as a matter of law included an element of VAT. Royal Mail has never paid the VAT to HMRC. Many cases stand behind Zipvit’s case, selected as a lead case, and the total amount of tax at stake is in excess of £1 billion.
Commissioners for Her Majesty’s Revenue and Customs
Lord Hodge, Lady Black, Lord Briggs, Lord Sales, Lord Hamblen
Hearing start date
29 Jan 2020
Hearing finish date
30 Jan 2020
|29 Jan 2020||Morning session||Afternoon session|
|30 Jan 2020||Morning session||Afternoon session|