Revenue and Customs Commissioners v Vodafone Group Services Ltd

Value added tax – Supply of goods and services. The Upper Tribunal (Tax and Chancery Chamber) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) to the effect that Vodafone Group Services Ltd could amend a previous claim for repayment of overpaid output tax, in respect of which an appeal was pending, so that it encompassed subsequent claims on different grounds, limited to the same amount as the previous claim. The tribunal held that, in the present case, the later claims had not been subsumed within the previous claim, as claimed by Vodafone.

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