Midlands Co-operative Society Ltd v. Revenue and Customs Commissioners – Times Law Reports

Posted June 29th, 2007 in law reports, VAT by sally

Overpaid VAT claim passed on

Midlands Co-operative Society Ltd v Revenue and Customs Commissioners

Chancery Division

“A taxable person entitled to the benefit of an overpayment claim of value-added tax was entitled to pass the benefit of that claim to another.”

The Times, 29th June 2007

Source: www.timesonline.co.uk

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