Anglian Water Services Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0431 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Cannan on 27 December 2018.
Read the full decision in .
VALUE ADDED TAX 鈥� repayment of output tax 鈥� section 80(3) VATA 1994 鈥� unjust enrichment 鈥� water and sewerage infrastructure charges set by regulators 鈥� whether regulators took into account the incidence of VAT in setting the charges 鈥� evidence before the FTT 鈥� whether that evidence was probative of the decision the regulators would have taken if they had known that infrastructure charges were outside the scope of VAT 鈥� approach to admission of new evidence by Upper Tribunal 鈥� Karoulla considered.
Updates to this page
Published 31 December 2018