Revenue and Customs v Southern Cross Employment Agency Ltd: UTTC 1 Apr 2015

VAT – whether section 80 of the Value Added Tax Act 1994 prevents HMRC from entering into a binding compromise agreement for the repayment of money paid by way of VAT – whether any such agreement was ultra vires and so void – whether such an agreement was concluded on the facts

[2015] UKUT 122 (TCC), [2015] STC 1933, [2015] BVC 513, [2015] STI 1562
Bailii
Value Added Tax Act 1994 80
England and Wales

VAT

Updated: 01 January 2022; Ref: scu.549086