VALUE ADDED TAX – decision on one issue in the appeals (interest) – amounts paid by HMRC to appellants as bad debt relief under section 36 Value Added Tax Act 1994 – whether interest should be paid on such amounts by HMRC from date of entitlement (rather than date of claim) – section 78 Value Added Tax Act 1994 – error on the part of HMRC – invalid statutory condition was not an error by HMRC – statements in HMRC Notices were errors by HMRC – Found: statements in Notices were not the cause of outcomes required in s78(1) – s78 not satisfied – EU law principles considered – appeal dismissed
[2021] UKFTT 307 (TC)
Bailii
England and Wales
Updated: 17 October 2021; Ref: scu.667933
