VALUE ADDED TAX – claim for repayment of overpaid output tax – VATA 1994 s 80, VAT Regulations 1995 reg 35 – industrial and provident societies – output tax paid by one society later transferring its engagements to another – whether right to claim refund transferred – Industrial and Provident Societies Act 1965, ss 16, 51, 54, 59, 74 – whether restriction by VATA of right to reclaim overpayment to person which made a payment contrary to principle of effectiveness – no – right to reclaim not transferred on transfer of engagements – appeal dismissed
Citations:
[2005] UKVAT V19177
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 June 2022; Ref: scu.229933
