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.



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