03 December 2013
UT Decision: Leeds City Council v HMRC
VALUE ADDED TAX – claim for repayment of VAT – failure of UK to implement Article 4.5 of Sixth VAT Directive – erroneous guidance issued by HMRC – curtailment of limitation period for claims – section 80 VAT act 1994 – whether compatible with EU legal principles – appeal dismissed
Julian Ghosh QC, Jonathan Bremner & Zizhen Yang, instructed by Shepherd & Wedderburn LLP, acted for the Appellant.
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