The Commissioners for HM Revenue and Customs v Iveco Limited: [2016] UKUT 0263 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sinfield on 13 June 2016, Corrected under rule 42 on 18 July 2016.
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VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether regulation 38 VAT Regulations 1995 can be adapted or moulded to allow adjustment to reflect reduction in taxable amounts at any time – whether FTT has jurisdiction to determine claim - appeal allowed
Updates to this page
Published 22 February 2017