United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> BT Plc v HMRC [2012] UKUT 278 (TCC) (03 August 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/278.html
Cite as: [2012] UKUT 278 (TCC)

---

[New search] [Printable PDF version] [Help]

---

HMRC v GMAC UK Plc BT Plc v HMRC [2012] UKUT 278 (TCC) (03 August 2012)

"VAT Bad debt relief – Insolvency Condition, Property Condition – whether valid under EU law – No; whether repayment claim resulted in a windfall contrary to EU law – need for reference – Yes; Time limit for making claims – whether time-barred as a result of overriding provisions of EU law."

A HTML version of this file is not available click here or view below the pdf version : 278.pdf