[2013] UKUT 596 (TCC)

[Application for costs in this case reported at [2014] BVC 531.]

Judge Colin Bishopp, Judge Nicholas Aleksander.

Decision released 3 December 2013.

Value added tax – Late claim for repayment of output tax – Failure of UK to implement Directive 77/388, art. 4(5) – Erroneous HMRC guidance – Deadline (‘cap’) for late claims cut to three years – Value Added Tax Act 1994 (‘VATA 1994’), s. 80 – Directive 77/388 (the Sixth VAT Directive), art. 4(5) (recast as Directive 2006/112 (the Principal VAT Directive), art. 13) – Whether compatible with EU legal principles – Appeal dismissed.

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