*Southern Cross Employment Agency Ltd v Revenue and Customs Commissioners

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.

Category: