The Commissioners’ general tax management powers include a power to enter into a binding contract with taxpayers as to the method of calculation of Excess VAT paid on sales to agents was not recoverable since there was a binding agreement.
Citations:
Ind Summary 24-Oct-1994, [1995] STC 279
Jurisdiction:
England and Wales
Citing:
Appeal from – Gus Merchandise Corporation Ltd v Commissioners of Customs and Excise QBD 25-Oct-1993
A taxpayer accepting the Scheme H calculation basis cannot reclaim overpayments. . .
Cited by:
Cited – Oxfam v Revenue and Customs ChD 27-Nov-2009
The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 26 October 2022; Ref: scu.81093