Ali v Revenue & Customs [2009] UKFTT 309 (TC) (18 November 2009)

Ali v Revenue & Customs [2009] UKFTT 309 (TC) (18 November 2009)

The transaction was not a taxable supply as the vendor had ceased to be a taxable person before the transaction; therefore, no VAT was chargeable and the appellant cannot recover input tax.

Citation
[2009] UKFTT 309
Parties
Appellant: Shakeel Ali; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
18 November 2009
Procedural Posture
VAT Input Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Input Tax, Taxable Supply, Tax Registration
Tax Law VAT Input Tax Taxable Supply Tax Registration

Case Brief

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Parties

Shakeel Ali

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Input Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether input tax is recoverable where VAT was purportedly charged by a vendor who was not a taxable person at the time of supply

Ratio Decidendi

The transaction was not a taxable supply as the vendor had ceased to be a taxable person before the transaction; therefore, no VAT was chargeable and the appellant cannot recover input tax.

Court Disposition

Appeal dismissed