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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
Zipvit Ltd v Revenue And Customs [2016] UKUT 294 (TCC) (27 June 2016)
VALUE ADDED TAX — Is the appellant entitled to recover VAT input tax in respect of MailmediaR supplies to it from Royal Mail, notwithstanding that Royal Mail did not in fact pay VAT on those supplies, the parties thought the supplies were exempt and the supplies were shown as VAT exempt in the invoices? No
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