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) >> Birmingham Hippodrome Theatre Trust Ltd v HMRC FTC/40/2011 [2013] UKUT 57 (TCC) (14 February 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/57.html
Cite as: [2013] UKUT 57 (TCC)

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Birmingham Hippodrome Theatre Trust Ltd v HMRC FTC/40/2011 [2013] UKUT 57 (TCC) (14 February 2013)

"VAT – s 81(3A) VAT Act 1994 – claim for repayment of overpaid output tax where irrecoverable repayments had been wrongly made of input tax attributable to other fiscal years. Claim denied and appeal dismissed."

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