Anglian Water Services Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0431 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Cannan on 27 December 2018.
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VALUE ADDED TAX – repayment of output tax – section 80(3) VATA 1994 – unjust enrichment – water and sewerage infrastructure charges set by regulators – whether regulators took into account the incidence of VAT in setting the charges – evidence before the FTT – whether that evidence was probative of the decision the regulators would have taken if they had known that infrastructure charges were outside the scope of VAT – approach to admission of new evidence by Upper Tribunal – Karoulla considered.
Published 31 December 2018