Midlands Co-operative Society Ltd. v. Revenue and Customs Commissioners [2007] EWHC 1432 (Ch)
“The Value Added Tax Act 1994 and its associated Regulations allowed the benefit of a claim under s 80 of the Act for overpaid output tax to be assigned.”
WLR Daily, 19th June 2007
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
