United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Leeds City Council v HMRC [2013] UKUT 596 (TCC) (3 December 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/596.html
Cite as: [2013] UKUT 596 (TCC), [2014] STC 789, [2014] BVC 501

---

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

---

Leeds City Council v HMRC [2013] UKUT 596 (TCC) (3 December 2013)

"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"

A HTML version of this file is not available click here or view below the pdf version : 596.pdf