Zipvit Ltd v Revenue and Customs Commissioners  BVC 522
 UKUT 0294 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Mrs Justice Proudman DBE
Decision released 27 June 2016
Value added tax – Supply of individually-negotiated postal services – Whether appellant company entitled to recover input tax in respect of Mailmedia supplies to it from Royal Mail, notwithstanding that Royal Mail did not pay VAT on those supplies, the parties thought the supplies were exempt and the supplies were shown as exempt in the invoices – No – Companyʼs appeal dismissed.