References: [2013] UKUT 596 (TCC), [2014] BVC 501, [2014] STC 789
Links: Bailii
UTTC VALUE ADDED TAX – claim for repayment of VAT – failure of UK to implement Article 4.5 of Sixth VAT Directive – erroneous guidance issued by HMRC – curtailment of limitation period for claims – section 80 VAT Act 1994 – whether compatible with EU legal principles – appeal dismissed
