Scottish Equitable Plc v Revenue and Customs: VDT 11 Jan 2006

VDT Value added tax – claim for deduction of input tax – pension review services supplied – tax paid for services between 1/1/95 and 31/1/98 – subsequent determination that such services exempt – whether tax could be reclaimed, having regard to the provisions of the Finance Act 1997 s.47 and VATA s.80 – no transitional period in legislation – whether legislation unlawful and requires to be disapplied as contrary to community law rights of deduction. Whether previous limitation period remained in force. Appeal allowed.
T Gordon Coutts, QC
[2006] UKVAT V19418

Updated: 26 January 2021; Ref: scu.237950