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06 December 2013

FTT Decision: Iveco Ltd v HMRC

VAT – preliminary issue – whether claim in respect of article 11C(1), Sixth Directive precluded by time limit in s 80(4) VATA or otherwise – assumed bonus payments made in period 1 January 1978 to 31 December 1989 giving rise to reductions in taxable amounts – VAT regulations 1995, reg 38 – jurisdiction of tribunal – s 83(1) VATA – whether claim otherwise barred under EU law by failure to make claim in reasonable time

Andrew Hitchmough QC & Barbara Belgrano, instructed by PWC Legal LLP, acted for the Appellant.

Please click here for the full decision.

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