VAT – 13th Directive – Refund of tax to non-EU claimant – Whether VAT would be input tax of claimant were it a taxable person in the UK – Whether evidence supports claim – Yes – Decision of First-tier Tribunal set aside – Decision reversed in favour of claimant; EC 13th Directive (86/560 EEC) and VAT Regs 1995 (SI 1995/2518) reg 186
References: [2011] UKUT 240 (TCC), [2011] STI 1944, [2011] BVC 1643, [2011] STC 1614
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.441767 br>