Infinity Distribution Ltd (In Administration) and The Commissioners for HM Revenue and Customs: [2019] UKUT 0405 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Thomas Scott on 30 December 2019.

Read the full decision in Infinity Distribution Ltd (In Administration) and The Commissioners for HM Revenue and Customs: [2019] UKUT 0405 (TCC) .

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.

Published 30 December 2019