- Challenging the VAT three-year cap
- Original news
- What did the Court of Appeal decide in this case?
- Do you perceive any other local authorities will be able to use the combination of VATA 1994, s 80 and FA 2008, s 121, in order to present cases to HMRC for VAT repayment?
Local Government analysis: Etienne Wong, barrister at Tax Chambers (15 Old Square), considers the decision in Leeds City Council v Revenue and Customs Commissioners, a case in which the local authority sought repayment of overpaid VAT.
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