Upper Tribunal Tax and Chancery decision of Mrs Justice Poudman and Judge Hellier on 14 February 2013.
Read the full decision in Birmingham Hippodrome Theatre Trust Ltd v The Commissioners for HM Revenue and Customs: UKUT 057 (TCC).
VAT – s 81(3A) VAT Act 1994 – claim for repayment of overpaid output tax
where irrecoverable repayments had been wrongly made of input tax
attributable to other fiscal years. Claim denied and appeal dismissed.
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