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Investment Trust Companies v HM Revenue and Customs: ChD 2 Mar 2012

The claimant had properly accounted for VAT on its transactions for many years, but a decision of the European court had latterly ruled that the services were exempt. The claimant sought restitution from HMRC, who responded by arguing that substantial parts of the claim were out of time. Held: 1. That, using the notional figures … Continue reading Investment Trust Companies v HM Revenue and Customs: ChD 2 Mar 2012

Investment Trust Companies v Revenue and Customs: ChD 26 Mar 2013

The claimant investment Trust companies sought repayment of taxes paid in error by way of restitution. Held: The range of the the law of restitution to recover any tax unlawfully exacted was to be be restricted to those situations where the sums paid to the public authority were so paid in fulfilment of an apparent … Continue reading Investment Trust Companies v Revenue and Customs: ChD 26 Mar 2013

FJ Chalke Ltd and Another v Revenue and Customs: ChD 8 May 2009

The court was asked as to the effectiveness under European law of sections 78 and 80 of the 1994 Act. Held: Henderson J focused on the fact that section 80(7) excludes any common law liability to repay the overpaid VAT, and inferred that it must also exclude any common law liability to pay interest: ‘the … Continue reading FJ Chalke Ltd and Another v Revenue and Customs: ChD 8 May 2009