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) >> Revenue And Customs v Southern Cross Employment Agency Ltd [2015] UKUT 122 (TCC) (01 April 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/122.html
Cite as: [2015] STC 1933, [2015] BVC 513, [2015] UKUT 122 (TCC), [2015] STI 1562

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Revenue And Customs v Southern Cross Employment Agency Ltd [2015] UKUT 122 (TCC) (01 April 2015)

VAT – whether section 80 of the Value Added Tax Act 1994 prevents HMRC from entering into a binding compromise agreement for the repayment of money paid by way of VAT – whether any such agreement was ultra vires and so void – whether such an agreement was concluded on the facts

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