Investment Trust Companies (in liquidation) v Revenue and Customs Comrs – WLR Daily

Posted April 2nd, 2013 in law reports, restitution, taxation, VAT by sally

Investment Trust Companies (in liquidation) v Revenue and Customs Comrs [2013] EWHC 665 (Ch); [2013] WLR (D) 125

“The scope of the cause of action in the law of restitution to recover tax which has been unlawfully exacted should be confined to those who themselves paid the sums to a public authority in response to an apparent statutory requirement to do so.”

WLR Daily, 26th March 2013

Source: www.iclr.co.uk