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Value added tax – Recovery of sums overpaid. The Upper Tribunal (Tax and Chancery Chamber): (i) confirmed that the Revenue and Customs Commissioners could enter into agreements relating to repayments pursuant to s 80 of the Value Added Tax Act 1994; and (ii) suggested that such agreements were binding even if the position agreed by the Revenue was then judicially found to be wrong.
Value added tax – Recovery of sums overpaid. The Upper Tribunal (Tax and Chancery Chamber): (i) confirmed that the Revenue and Customs Commissioners could enter into agreements relating to repayments pursuant to s 80 of the Value Added Tax Act 1994; and (ii) suggested that such agreements were binding even if the position agreed by the Revenue was then judicially found to be wrong.
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Louise Crush explores the key points and opportunities for tax efficiency
Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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