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
Judges:
Dr David Williams (Chairman)
Citations:
[2004] UKVAT V18869
Links:
Statutes:
Value Added Tax Regulations 1995 29(1A)
Cited by:
Appeal from – Conde Nast Publications Ltd v Customs and Excise ChD 10-Jun-2005
. .
At VDT – 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 . .
At VDT – Conde Nast Publications Ltd v Revenue and Customs CA 11-Jul-2006
Time limits for reclaim of VAT. The Court considered an argument that it should treat the Court of Appeal decision in Fleming (t/a Bodycraft) v Customs and Excise Commissioners [2006] STC 864 as inconsistent with EU law.
Held: Chadwick LJ . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 28 June 2022; Ref: scu.221107