The Commissioners for HM Revenue and Customs v Our Communications Limited: [2013] UKUT 0595 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 26 November 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
26 November 2013

Read the full decision in The Commissioners for HM Revenue and Customs v Our Communications Limited: [2013] UKUT 0595 (TCC).

Value Added Tax – input tax – repayment supplement – whether repayment supplement payable in respect of VAT credit claimed other than in VAT return.

Published 1 December 2016