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Different Kettle Ltd v HMRC

In Different Kettle Ltd v HMRC (TC01387 – 21 September) a company (D) reclaimed input tax on the purchase of mailing lists which it used to make onward supplies to charities for fundraising purposes.

HMRC rejected the claim but the Tribunal allowed D’s appeal. Judge Tildesley held that there was ‘no legal basis for denying the VAT credit for input tax’.

Why it matters: This case is worth noting because HMRC upheld its decision to reject the input tax claim on review but conceded without a fight at the Tribunal hearing.

Judge Tildesley’s comments are self-explanatory and the case seems to suggest that it may sometimes be necessary to take an appeal to the Tribunal where HMRC is acting unreasonably.

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