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.

Please click here for the full decision.