In Zipvit v HMRC (TC03773 – 3 July 2014) the FTT dismissed the appeal against HMRC’s decision not to allow the recovery of input tax not incurred.
Zipvit supplied vitamins and minerals by mail order using the services of Royal Mail to despatch its orders. The appeal only concerned the supplies of ‘Mailmedia’ services which consisted in the mailing of advertisement. Neither the online application form nor Royal Mail’s acceptance form mentioned VAT. Zipvit contended that the supplies should have been standard rated and that therefore it was entitled to recover the VAT.
Zipvit argued that the FTT must give the UK postal exemption the same interpretation as the CJEU gave the EU postal exemption in TNT C-357/07. Agreeing with the appellant the FTT found applying Marleasing [1990] EUECJ – 106/89 that the UK provisions must be given...
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In Zipvit v HMRC (TC03773 – 3 July 2014) the FTT dismissed the appeal against HMRC’s decision not to allow the recovery of input tax not incurred.
Zipvit supplied vitamins and minerals by mail order using the services of Royal Mail to despatch its orders. The appeal only concerned the supplies of ‘Mailmedia’ services which consisted in the mailing of advertisement. Neither the online application form nor Royal Mail’s acceptance form mentioned VAT. Zipvit contended that the supplies should have been standard rated and that therefore it was entitled to recover the VAT.
Zipvit argued that the FTT must give the UK postal exemption the same interpretation as the CJEU gave the EU postal exemption in TNT C-357/07. Agreeing with the appellant the FTT found applying Marleasing [1990] EUECJ – 106/89 that the UK provisions must be given...
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