The Commissioners for HM Revenue and Customs v Southern Cross Employment Agency Limited: [2015] UKUT 0122 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 01 April 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v Southern Cross Employment Agency Limited: [2015] UKUT 0122 (TCC).

VAT – whether section 80 of the Value Added Tax Act 1994 prevents HMRC from entering into a binding compromise agreement for the repayment of money paid by way of VAT – whether any such agreement was ultra vires and so void – whether such an agreement was concluded on the facts.

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