VALUE ADDED TAX – repayment of output tax – section 80(3) VATA 1994 – unjust enrichment – water and sewerage infrastructure charges set by regulators – whether regulators took into account the incidence of VAT in setting the charges – evidence before the FTT – whether that evidence was probative of the decision the regulators would have taken if they had known that infrastructure charges were outside the scope of VAT – approach to admission of new evidence by Upper Tribunal – Karoulla considered
[2018] UKUT 431 (TCC)
Bailii
England and Wales
VAT
Updated: 12 November 2021; Ref: scu.632169