BT Plc v HM Revenue and Customs: UTTC 3 Aug 2012

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.

Judges:

Warren J P, Hellier TJ

Citations:

[2012] UKUT 278 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Insolvency, European

Updated: 10 November 2022; Ref: scu.466689