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.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.