Policy paper

Revenue and Customs Brief 4 (2017): judgment of the Supreme Court in Investment Trust Companies

This brief is about claims made by consumers against HM Revenue and Customs (HMRC) who have been wrongly charged VAT.

From:
HM Revenue & Customs
Published
19 December 2017

This publication was withdrawn on

This briefing has been replaced by Revenue and Customs Brief 4 (2022): end-customer claim refunds of VAT wrongly charged.

Documents

Revenue and Customs Brief 4 (2017): judgment of the Supreme Court in Investment Trust Companies

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This brief explains that a final consumer who has been wrongly charged VAT by a VAT registered business must claim it back from that business but in very exceptional circumstances may be able to claim it from HMRC.

Published 19 December 2017

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