The Commissioners for HM Revenue and Customs v Moorbury Limited: [2010] UKUT 360 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Norris on 23 September 2010.

Read the full decision in [2010] UKUT 360 (TCC) The Commissioners for HM Revenue and Customs v Moorbury Limited: [2010] UKUT 360 (TCC).

Redefinition of abusive transaction under Halifax principle– Taxpayer assessed to tax in respect of deductions wrongfully made in relation to the redefined transaction - Whether HMRC must subtract from the assessment the amounts of tax already paid – Whether HMRC may require the taxpayer to reclaim tax already paid as overpaid tax under s.80 VATA 1994.

Published 1 December 2016