Leeds City Council v The Commissioners for HM Revenue and Customs: [2013] UKUT 0596 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Aleksander on 3 December 2013.

Read the full decision in Leeds City Council v The Commissioners for HM Revenue and Customs: [2013] UKUT 0596 (TCC).

VALUE ADDED TAX — claim for repayment of VAT — failure of UK to implement Article 4.5 of Sixth VAT Directive — erroneous guidance issued by HMRC — curtailment of limitation period for claims — section 80 VAT Act 1994 — whether compatible with EU legal principles —appeal dismissed.

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