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Value added tax – Repayment of. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against the refusal by the First-tier Tribunal (Tax Chamber) (the FTT) to strike out the taxpayer's appeal against the Revenue's rejection of the taxpayer's direct claim from the Revenue for repayment of VAT erroneously charged on an exempt supply. The tribunal decided that the FTT had no jurisdiction to entertain that appeal on the basis that pursuant to s 80 of the Value Added Tax Act 1994, a claim for repayment might only be made by the person who had accounted for and paid to the Revenue the tax then being reclaimed, which in the present case had been the taxpayer's supplier.
Value added tax – Repayment of. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against the refusal by the First-tier Tribunal (Tax Chamber) (the FTT) to strike out the taxpayer's appeal against the Revenue's rejection of the taxpayer's direct claim from the Revenue for repayment of VAT erroneously charged on an exempt supply. The tribunal decided that the FTT had no jurisdiction to entertain that appeal on the basis that pursuant to s 80 of the Value Added Tax Act 1994, a claim for repayment might only be made by the person who had accounted for and paid to the Revenue the tax then being reclaimed, which in the present case had been the taxpayer's supplier.
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