Birmingham Hippodrome Theatre Trust Ltd v The Commissioners for HM Revenue and Customs: [2013]UKUT 057 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Poudman DBE 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: [2013]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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