Reed Employment Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0109 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth on 28 February 2013.

Read the full decision in Reed Employment Limited v The Commissioners for HM Revenue and Customs: [2013] UKUT 0109 (TCC).

Value added tax (VAT) – what constitutes a new claim as compared to an amended claim under VATA section 80 – whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005 – application of EU principles of effectiveness, equal treatment and fiscal neutrality.

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