Totel Ltd v Revenue and Customs: CA 20 Dec 2016

Claim that the UK’s VAT prepayments rule infringes European law.

Arden, Irwin, Henderson LJJ
[2016] EWCA Civ 1310, [2016] WLR(D) 689, [2017] BVC 3, [2017] STC 540, [2017] 1 WLR 2313
Bailii, WLRD
England and Wales
Cited by:
At CATotel Ltd v Revenue and Customs SC 26-Jul-2018
The taxpayer challenged the ‘pay first’ rule under VAT which required them, before challenging a VAT assessment, first to deposit the VAT said to be due under the assessment.
Held: The appeal failed. There had not been shown any true . .

Lists of cited by and citing cases may be incomplete.

VAT, European

Updated: 27 January 2022; Ref: scu.572744