Summary
This was an appeal to the Upper Tribunal (UT) against a decision by the First-tier Tribunal (FTT) that the appellant was not entitled to recover input tax on certain costs it had incurred on delivery charges.
Background
Until 2013, the appellant was able to obtain preferential rates on postage from the Royal Mail (RM). When RM refused to allow the appellant to continue to use that service, the appellant sought to circumvent the problem by using RM accounts set up in the
