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 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.

Published 1 December 2016