Benridge Care Homes Ltd v Revenue and Customs: FTTTx 12 Oct 2010

VALUE ADDED TAX .75 unjust enrichment – claim for repayment of input tax without bringing the whole of output tax into account – whether permitted – no – repayment returns reduced to nil – whether justified – yes – appeal dismissed

Citations:

[2010] UKFTT 493 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.426606