Revenue And Customs v Iveco Ltd [2016] UKUT 263 (TCC) (13 June 2016)

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United Kingdom Upper Tribunal (Lands Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Lands Chamber) >> Revenue And Customs v Iveco Ltd [2016] UKUT 263 (TCC) (13 June 2016)
URL: http://www.bailii.org/uk/cases/UKUT/LC/2016/263.html
Cite as: [2016] STC 1754, [2016] BVC 520, [2016] UKUT 263 (TCC)

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VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether regulation 38 VAT Regulations 1995 can be adapted or moulded to allow adjustment to reflect reduction in taxable amounts at any time – whether FTT has jurisdiction to determine claim - appeal allowed

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URL: http://www.bailii.org/uk/cases/UKUT/LC/2016/263.html

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	United Kingdom Upper Tribunal (Lands Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Lands Chamber) >> Revenue And Customs v Iveco Ltd [2016] UKUT 263 (TCC) (13 June 2016) URL: http://www.bailii.org/uk/cases/UKUT/LC/2016/263.html Cite as: [2016] STC 1754, [2016] BVC 520, [2016] UKUT 263 (TCC)