United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Reed Employment Ltd v HMRC FTC/39/2011 [2013] UKUT 109 (TCC) (28 February 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/109.html
Cite as: [2013] UKUT 109 (TCC)

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Reed Employment Ltd v HMRC FTC/39/2011 [2013] UKUT 109 (TCC) (28 February 2013)

"Value added tax (VAT) – what constitutes a new claim as compared to an amended claim under VATA section 80 – whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005 – application of EU principles of effectiveness, equal treatment and fiscal neutrality."

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