BAILII
British and Irish Legal Information Institute


Freely Available British and Irish Public Legal Information

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Infinity Distribution Ltd (In Administration) and Revenue and Customs: [2019] UKUT 405 (TCC) (30 December 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/405.html
Cite as: [2019] UKUT 405 (TCC), [2020] BVC 521

[New search] [Printable PDF version] [Help]

Infinity Distribution Ltd (In Administration) and Revenue and Customs: [2019] UKUT 405 (TCC) (30 December 2019)


VAT - (1) HMRC barred from taking part in appeal against denial of input tax credit on purchases - need to prove underlying supply in order to claim input tax - decisions in Mahageben and Stroy trans considered - barring order set aside - (2) HMRC not barred from taking part in appeal against denial of zero-rating - need for sufficient evidence of export in order to obtain zero-rating - Teleos considered - appeal against decision not to bar dismissed.

A HTML version of this file is not available click here or view below the pdf version : [2019] UKUT 405 (TCC)

About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010