Claim that the UK’s VAT prepayments rule infringes European law.
Arden, Irwin, Henderson LJJ
 EWCA Civ 1310,  WLR(D) 689,  BVC 3,  STC 540,  1 WLR 2313
England and Wales
At CA – Totel 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 . .
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Updated: 27 January 2022; Ref: scu.572744