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A self-employed brick layer issued invoices from a client company in an attempt to claim back VAT incurred during the supply and fitting of doors and windows.
After an extensive exchange of correspondence that led to the appeal HMRC dismissed the claim for a refund of VAT due to the fact that such supply and fitting should have been zero rated.
The taxpayer appealed. He did not attend the hearing before the First-tier Tribunal but requested it be dealt with in his absence.
The tribunal found that the suppliers had made the error and therefore it was not regarded as an HMRC matter.
Section 35(1) of VATA 1994 only permits HMRC to refund VAT on the VAT that is ‘chargeable’. It therefore allows the redemption of VAT that has been incorrectly charged.
HMRC had also supplied the taxpayer with the...
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