HMRC v Moorbury Limited: UTTC 23 Sep 2010

Redefinition of abusive transaction under Halifax principle – Taxpayer assessed to tax in respect of deductions wrongfully made in relation to the redefined transaction – Whether HMRC must subtract from the assessment the amounts of tax already paid – Whether HMRC may require the taxpayer to reclaim tax already paid as overpaid tax under s.80 VATA 1994

Citations:

[2010] UKUT 360 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428167