Market leading insight for tax experts
View online issue

Zipvit: diluting the fundamental right to recover input VAT?

Speed read

Should a customer lose its ability to claim input tax credit for the VAT which its supplier should have accounted to HMRC in respect of the relevant supplies? Logic dictates that this right should not be lost; but that is not the decision the UT ultimately reached in Zipvit.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top