[2010] UKUT 360 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Norris J.

Decision released 23 September 2010.

Value added tax – Overpayment – Input tax – Educational institution entering into scheme for recovery of input tax on building works – Scheme conceded to be abusive – Redefinition in accordance with Halifax principles – Whether HMRC required to undertake complete redefinition – Whether taxpayer required to make claim for overpaid tax – First-tier Tribunal deciding that complete redefinition required – HMRC required to reimburse any overpaid VAT without claim – HMRC appeal dismissed – Value Added Tax Act 1994, s. 80.

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