[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.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.