Conde Nast Publications Ltd v Customs and Excise: ChD 10 Jun 2005

Judges:

Warren J

Citations:

[2005] EWHC 1167 (Ch), [2005] Eu LR 1014, [2005] BVC 478, [2005] BTC 5447, [2005] STC 1327, [2005] STI 1093

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Conde Nast Publications Ltd v Customs and Excise VDT 7-Dec-2004
VDT Value added tax – input tax – time limits – whether appellant able to claim unclaimed input tax incurred more than three years previously despite regulation 29(1A) of the Value Added Tax Regulations 1995 . .

Cited by:

Appeal from – Conde Nast Publications Ltd v Customs and Excise CA 11-Jul-2006
The court was asked as to the time available to a taxpayer to make a claim for repayment of under-deducted input tax under regulation 29.
Held: Though it might itself feel some discomfort at an earlier judgment interpreting a judgment of the . .
Lists of cited by and citing cases may be incomplete.

VAT, European

Updated: 13 July 2022; Ref: scu.226739