VALUE ADDED TAX – taxpayer in liquidation as an education provider – no refund of course fees to students made – output VAT repayment claim pursued – Article 90 of the Principal VAT Directive – whether there was ‘a reduction in the taxable amount’ – Regulation 38 of the VAT Regulations 2005 – conditions set in transposing Article 90 within Member States’ margin of discretion – procedural and evidential requirements not met – in the alternative, a claim under s 80 VATA 1994 subject to the defence of unjust enrichment and time limit – appeal dismissed
Citations:
[2022] UKFTT 239 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 14 September 2022; Ref: scu.680658