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J & B Hopkins v HMRC

In J & B Hopkins v HMRC [2017] UKFTT 410 (5 May 2017) the FTT found that the appellant was liable to pay the output tax assessed by HMRC even though it had not charged VAT and was unable to recover it as the recipient of the supply had gone into liquidation.

The appellant had entered into a construction contract with Rok under which it had agreed to construct a new place of worship for a charity. The price under the contract was VAT inclusive. Rok was the main contractor as it had contracted with the charity to build the place of worship.

J & B Hopkins had treated the supplies to Rok as zero rated on the basis that Rok had provided a zero rating certificate. However the certificate had been issued by the charity to Rok and zero rating only applies to supplies by...

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