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Having been made redundant F set up a freelance courier service in 2007. He named the firm Alba Express did not register for VAT and bought two vans.
In mid 2010 F incorporated the business which he called SF Express Courier Ltd and registered for VAT. Later that year as a result of calls to HMRC’s national advice service the taxpayer claimed the VAT he had paid on the purchase of the two vans.
The Revenue refused the claims.
The First-tier Tribunal said it was clear from reg 111 of the VAT Regulations 1995 that the taxpayer was not entitled to recover the input tax because only tax incurred by the taxable entity can be refunded.
The vans had been supplied to Alba Express which was never registered for VAT rather than to the incorporated company S F...
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