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.
Judges:
T Gordon Coutts, QC
Citations:
[2006] UKVAT V19418
Links:
VAT
Updated: 04 July 2022; Ref: scu.237950