Reed Employment Ltd v Revenue and Customs Comrs – WLR Daily

Posted January 27th, 2014 in appeals, equality, HM Revenue & Customs, law reports, repayment, time limits, tribunals, VAT by sally

Reed Employment Ltd v Revenue and Customs Comrs [2014] EWCA Civ 32; [2014] WLR (D) 23

‘Section 80(3) of the Value Added Tax Act 1994, as inserted, which gave the revenue a possible defence of unjust enrichment for claims made after 26 May 2005 for the recovery of overpaid VAT, without regard to the period in respect of which the claim was made, was not unlawful.’

WLR Daily, 23rd Janaury 2014

Source: www.iclr.co.uk