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ARTICLE · 02 SEPTEMBER 2014

Evidence For Claiming VAT

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We had a very interesting case in this otherwise arcane area. ZipVit has tried to claim VAT on a cost which had been charged without VAT.

United KingdomTax
Graham Elliott
Graham Elliott
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We had a very interesting case in this otherwise arcane area, with the snappy name of: ZipVit. ZipVit has tried something fairly ambitious, namely to claim VAT on a cost which had been charged without VAT. This related to postal services bought, ostensibly, on an exempt basis from Royal Mail, where it was found later that the service ought to have been taxed. HMRC decided not to assess Royal Mail, and Royal Mail continued to exempt the service until a point in time when it conceded that VAT had to be charged. ZipVit alleged that it had always been charged VAT within the negotiated price, and should be able to receive an input tax claim. It had no invoices, but that is not necessarily a bar to claiming VAT which has been incurred.

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