References: [2012] UKUT 278 (TCC)
Links: Bailii
Coram: Warren J P, Hellier TJ
UTTC VAT Bad debt relief – Insolvency Condition, Property Condition – whether valid under EU law – No; whether repayment claim resulted in a windfall contrary to EU law – need for reference – Yes; Time limit for making claims – whether time-barred as a result of overriding provisions of EU law.
