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The taxpayer supplied mobile phones. HMRC refused claims for credit for input tax and amended the taxpayer’s returns accordingly.
The taxpayer appealed.
One of the appeals was allowed by the VAT and Duties Tribunal with the result that HMRC had to credit the taxpayer for input tax amounting to £12.95 million. The other appeals remained pending.
To account for the input tax credit in the successful appeal HMRC set off the amount against other sums that they considered to be due.
The taxpayer appealed.
Mr Justice Simon said that as a result of the tribunal's decision HMRC had been required to credit the taxpayer with input tax of £12.95 million and this they had done.
The department was entitled to amend and adjust the taxpayer's VAT returns for the relevant period and the Revenue was further entitled to...
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