SRI International v The Commissioners for HM Revenue and Customs: [2011] UKUT 240 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Oliver QC on 10 June 2011.

Read the full decision in SRI International v The Commissioners for HM Revenue and Customs: [2011] UKUT 240 (TCC).

VAT – 13th Directive – Refund of tax to non-EU claimant – Whether VAT would be input tax of claimant were it a taxable person in the UK – Whether evidence supports claim – Yes – Decision of First-tier Tribunal set aside – Decision reversed in favour of claimant – EC 13th Directive (86/560 EEC) and VAT Regs 1995 (SI 1995/2518) reg 186.

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