J and B Hopkins Ltd v Revenue and Customs: UTTC 23 Nov 2018

VAT – standard rated supplies by subcontractor incorrectly treated as zero-rated – main contractor in liquidation and unable to recover VAT Act 1994 – whether assessment of subcontractor for VAT would unjustly enrich HMRC contrary to principle of fiscal neutrality – whether assessment made to best judgement – appeal dismissed

[2018] UKUT 382 (TCC)
England and Wales


Updated: 30 November 2021; Ref: scu.632163