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Zipvit Ltd (Appellant) v Commissioners for Her Majesty’s Revenue and Customs (Respondent)
Case summary
Case ID
UKSC/2018/0152
Parties
Appellant(s)
See judgment
Respondent(s)
See judgment
Issue
Where a customer pays a supplier for what both parties mistakenly believe is a VAT-exempt supply, but turns out to be standard rated, can the customer claim a deduction of input tax from HMRC for the VAT element of the original payment?
Facts
Zipvit used postal services provided by Royal Mail. All parties believed that the services were exempt from VAT but the European Court of Justice subsequently decided they are not. Zipvit therefore claims a deduction for input tax in respect of the payments it made for these services, which it says as a matter of law included an element of VAT. Royal Mail has never paid the VAT to HMRC. Many cases stand behind Zipvit’s case, selected as a lead case, and the total amount of tax at stake is in excess of £1 billion.
Date of issue
27 July 2018
Interim Judgment details
Judgment date
1 April 2020
Neutral citation
[2020] UKSC 15
Judgment links
Judgment summary
1 April 2020
Full Judgment details
Judgment date
11 May 2022
Neutral citation
[2022] UKSC 12
Judgment links
Judgment summary
1 April 2020
Appeal
Justices
Hearing dates
Full hearing
Start date
29 January 2020
End date
30 January 2020
Watch hearings
29 January 2020 - Morning session
29 January 2020 - Afternoon session
30 January 2020 - Morning session
30 January 2020 - Afternoon session
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Last updated 16 April 2024