Bristol Street Group Ltd v Revenue and Customs: VDT 23 Dec 2005

VDT Value added tax – output tax recovery – S.80 VATA 1994 – whether Appellant able to recover overpaid tax for 23 year period outside the three year time period on supplies of demonstrator cars – no claim made for 3 year period – whether Appellant influenced by possible effect of partial exemption – whether the right question is whether BSG ‘would have’ or whether ‘could have’ made such a claim had there been an appropriate transitional period – Conde Nast Publications Ltd v HMRC considered – appeal allowed

Citations:

[2005] UKVAT V19398

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Updated: 05 July 2022; Ref: scu.239990