Zipvit Ltd v Commissioners for HMRC [2020] UKSC 15

When it became apparent that VAT should be charged on individually negotiated mail services Zipvit Ltd tried to claim a deduction even though VAT was not signalled on the invoice. HMRC opposed this and the question of EU law was brought before the Supreme Court. In this episode we also discuss the preliminary reference procedure and how it relates to UK sovereignty post-Brexit. Music from bensound.com