Leeds City Council v HMRC [2013] UKUT 596 (TCC) (3 December 2013)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Leeds City Council v HMRC [2013] UKUT 596 (TCC) (3 December 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/596.html
Cite as: [2014] STC 789, [2013] UKUT 596 (TCC), [2014] BVC 501

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"VALUE ADDED TAX – claim for repayment of VAT – failure of UK to implement Article 4.5 of Sixth VAT Directive – erroneous guidance issued by HMRC – curtailment of limitation period for claims – section 80 VAT Act 1994 – whether compatible with EU legal principles – appeal dismissed"

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/596.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Leeds City Council v HMRC [2013] UKUT 596 (TCC) (3 December 2013) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/596.html Cite as: [2014] STC 789, [2013] UKUT 596 (TCC), [2014] BVC 501