New Judgment: Zipvit Ltd v Commissioners for Her Majesty’s Revenue and Customs [2020] UKSC 15 – UKSC Blog
‘The case concerned whether Zipvit, a trader selling vitamins and minerals by mail order, is entitled when accounting for VAT on its sales to make deductions of input VAT (the tax paid by the trader on goods and services purchased in connection with its business, as opposed to output VAT, which is the tax charged to the consumer by the trader on its goods or services) in respect of the price of postal services supplied to it by Royal Mail.’
UKSC Blog, 1 April 2020
Source: ukscblog.com