Fleming (t/a Bodycraft) v Revenue and Customs Commissioners
Conde Nast Publications Ltd v Same
House of Lords
“There was a breach of European Union law in the absence of a transitional period when the legislature introduced a retrospective time limit within which those liable to value-added tax could make a claim for overpaid input tax.”
The Times, 25th January 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
