University College London v Revenue and Customs: VDT 1 May 2008

VAT – partial exemption special method – previous appeal determined by section 85 agreement – whether issue estoppel established – alternative contention of abuse of process – construction of section 85 agreement – direction that question precluded by issue estoppel

Citations:

[2008] UKVAT V20664

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 June 2022; Ref: scu.272950