J and B Hopkins Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0382 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Snowden and Judge Sinfield on 23 November 2018.
Read the full decision in .
VAT – standard rated supplies by subcontractor incorrectly treated as zero-rated – main contractor in liquidation and unable to recover VAT Act 1994 – whether assessment of subcontractor for VAT would unjustly enrich HMRC contrary to principle of fiscal neutrality – whether assessment made to best judgement - appeal dismissed.
Published 23 November 2018