The Serpentine Trust Ltd v Revenue and Customs (VAT – Other : VAT – Other): FTTTx 31 Jul 2018

VAT – supporter schemes and charitable donations – ADR meeting – FTT jurisdiction – what did the ADR decide – was there a contract – if a contract, whether unilateral mistake by HMRC – whether HMRC have the vires to make an agreement in those terms – held, agreement ultra vires

Citations:

[2018] UKFTT 535 (TC), [2019] SFTD 1, [2018] STI 1836

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 July 2022; Ref: scu.632228