VAT – jurisdiction of Tribunal – appeal by recipient of supply against refusal by HMRC to repay VAT erroneously charged on exempt supply – VATA 1994, section 80 – exercise of Community law right to obtain repayment directly from HMRC – whether Tribunal erred in refusing application to strike out – Appeal allowed.
[2014] UKUT 250 (TCC)
Bailii
England and Wales
VAT
Updated: 17 December 2021; Ref: scu.534517