Leigh Day (Formerly Leigh Day and Co) v Revenue and Customs: FTTTx 9 May 2014

VAT – VAT incorrectly charged – adjustment to amount of consideration – whether Regulation 38 applies to allow refund of incorrect VAT – no – whether letter from HMRC to adviser is a valid notice of assessment – no – discretion of Tribunal to award costs where notice of appeal was to VAT and Duties Tribunal – Regulation 38, VAT Regulations 1995 – Section 73 VAT Act 1994 – Sch 3 Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009


[2014] UKFTT 425 (TC)




England and Wales


Updated: 19 May 2022; Ref: scu.526838