Entries by Ellis Chapman

VAT recovery – incomplete purchase invoices

Two ECJ judgements have highlighted the importance of suppliers drafting invoices so as to meet requirements, thereby allowing customers to recover the VAT paid. In Senatex, the Court confirmed that the VAT authorities were correct to disallow VAT recovery where supplier invoices were incomplete; in this case missing VAT numbers.  However, it also ruled that […]

Recovery of VAT on company cars

The First Tier Tribunal has ruled in the case Zone Contractors Ltd (TC05330) that VAT on the purchase price of cars may be recovered by a business, where the employees’ employment contract specifies that no private use of company vehicles is allowed. This contrasts HMRC’s and previous tribunal’s stance that if the employee’s motor insurance […]