[2016] CSIH 54

Court of Session (Extra Division, Inner House)

[The appeal against this decision is reported at [2018] BVC 34.]

Lord Menzies, Lady Smith, Lord Drummond Young

Decision released 14 July 2016

Value added tax – Claims by VAT group member for repayment of overdeclared VAT – Fleming claims – Statutory time limit – Entitlement of VAT group representative member to claim – Whether right to repayment assigned – Whether right capable of assignation – Value Added Tax Act 1994 (‘VATA 1994’), s. 43 – Construction of VATA 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.