Tightening the purse strings – VAT reclaims
I’ve been taking a canter through recent Upper Tribunal Decisions over lunch and came across Bratt Auto Services & ANO …
I’ve been taking a canter through recent Upper Tribunal Decisions over lunch and came across Bratt Auto Services & ANO …
HM Revenue & Customs: Revenue & Customs Brief 20/14. HMRC has been given permission to appeal the decision of the …
This tickled my fancy. The “exotic dances” referred to in the head note to this decision are in fact lap …
Everyone wants security. HMRC no less that anyone else – the Commissioners are after all, allegedly, mortal and human like …
The title of this piece is an adaptation of a very silly joke which still makes me chortle – “What’s …
Taxation: Commission requests United Kingdom to ensure that consumers can receive VAT refunds from manufacturers The European Commission has formally requested the United …
*UPDATE* – Case not appealing Legitimate Expectation The First-tier Tribunal had no jurisdiction to consider a taxpayer’s claim for repayment …
*UPDATE* – Case not appealing Legitimate Expectation The First-tier Tribunal had no jurisdiction to consider a taxpayer’s claim for repayment …
[2013] EWCA Civ 112 IN THE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM THE UPPER TRIBUNAL (TAX AND CHANCERY …