Upper Tribunal (Tax and Chancery Chamber).

[The appeal against this decision is reported at [2014] BVC 24.]

Warren J, Judge Charles Hellier.

Decision released 22 October 2012.

Value added tax – Bad debt relief – Insolvency and property conditions for relief incompatible with EU law – Time limit for making claims – Whether repayment claim resulted in windfall contrary to EU law – Whether immediate reference to ECJ should be made on windfall issue.

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