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Suffolk Constabulary v HMRC

Jurisdiction of the FTT to hear VAT appeals

In Suffolk Constabulary v HMRC (TC03644 – 29 May 2014) the FTT struck out the appeal on the basis that it did not have jurisdiction.

The constabulary had submitted a claim for repayment of VAT incurred on the purchase of police vehicles under VATA 1994 s 33. It was accepted that the vehicles were acquired by the constabulary to carry out its non-business public duties.

HMRC contended that the FTT did not have jurisdiction to hear the appeal as s 33 was not specifically referred to in VATA 1994 s 83 (which sets out the jurisdiction of the FTT).

The FTT accepted that the constabulary was a taxable person. However as the vehicles had been purchased to carry out public duties the VAT paid on them was not input tax. Furthermore even if the VAT was input...

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