R.T. Rate Limited and Others v The Commissioners for HM Revenue and Customs [2022] UKUT 00118 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Upper Tribunal Judge Jonathan Richards on 13 April 2022

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 4 May 2022

• Category: Tax
• Release date: 13 April 2022

Read full decision in R.T rate Limited and others v HMRC VAT – Time limits – EU law principle of legitimate expectation – EU law principle of equal treatment – appeal dismissed

Published 4 May 2022