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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: [2020] BVC 521, [2019] UKUT 405 (TCC)
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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.
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