United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Moorbury Limited [2010] UKUT 360 (TCC) (23 September 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/360.html
Cite as: [2010] STI 2640, [2010] UKUT 360 (TCC), [2010] STC 2715, [2010] BVC 1553

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HMRC v Moorbury Limited [2010] UKUT 360 (TCC) (23 September 2010)

Redefinition of abusive transaction under Halifax principle – Taxpayer assessed to tax in respect of deductions wrongfully made in relation to the redefined transaction – Whether HMRC must subtract from the assessment the amounts of tax already paid – Whether HMRC may require the taxpayer to reclaim tax already paid as overpaid tax under s.80 VATA 1994

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