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 tax it would not be recoverable as...
