Reclaims of overpaid VAT
HOUSE OF LORDS RULES AGAINST HM REVENUE & CUSTOMS (HMRC)
In a landmark decision, following 11 years of activity through the UK and European Courts, the House of Lords has thrown out the notorious three-year cap on back-dated VAT claims. When one considers the audacity of HMRC in introducing and then seeking to maintain this illegal legislation, this decision represents a major victory for the claimants in the two joined cases – Mr Fleming and Conde Nast Publications Ltd.
For more informaiton, please download our VATflash 'Reclaims of overpaid VAT - January 2008'
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