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Marks and Spencer Plc v Customs and Excise: CA 14 Dec 1999

The taxpayer discovered that it had over several years made overpayments of VAT on chocolate covered biscuits because of a mistake as to the tax mutual with the defendants. Held: MandS’s challenge to section 80(4) (as infringing EU law) failed, as regards the teacakes claim, because the Becker conditions were not satisfied (Becker v Finanzamt … Continue reading Marks and Spencer Plc v Customs and Excise: CA 14 Dec 1999

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