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

The transaction was not a taxable supply because 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 (TC)
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, Registration Status

Tax Law VAT Input Tax Taxable Supply Registration Status

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 3 Party arguments 2 Amounts and remedies 3

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 Whether input tax can be claimed where the vendor was not a taxable person at the time of supply
2 Whether VAT was properly chargeable on the transaction for fixtures and fittings

Ratio Decidendi

The transaction was not a taxable supply because 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