Commentary

BB/13B/06 VAT—three-year cap on making claims—Court of Appeal judgment in Conde Nast Publications Ltd

Part V16 Forms and other HMRC material

BB/13B/06 VAT—three-year cap on making claims—Court of Appeal judgment in Conde Nast Publications Ltd

BB/13B/06 VAT—three-year cap on making claims—Court of Appeal judgment in Conde Nast Publications Ltd

Business Brief, Issue 13. 24 August 2006

This Business Brief article explains HM Revenue & Customs' (HMRC) position following the Court of Appeal judgment in Conde Nast Publications Ltd v CRC [2006] EWCA Civ 976 (Conde Nast).

Taxpayers need take no action as a consequence of this article. Any taxpayer who is likely to benefit from the Court of Appeal's judgment in Conde Nast will benefit from its judgment in Fleming and can lodge, or pursue, a claim as explained in the previous article in this Business Brief.

Like Fleming, Conde Nast concerned claims refused by

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