Infinity Distribution Ltd (In Administration) and Revenue and Customs: UTTC 30 Dec 2019

VAT – (1) HMRC barred from taking part in appeal against denial of input tax credit on purchases – need to prove underlying supply in order to claim input tax – decisions in Mahageben and Stroy trans considered – barring order set aside – (2) HMRC not barred from taking part in appeal against denial of zero-rating – need for sufficient evidence of export in order to obtain zero-rating – Teleos considered – appeal against decision not to bar dismissed.

Citations:

[2019] UKUT 405 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 October 2022; Ref: scu.646063