R.T. Rate Limited and Others v The Commissioners for HM Revenue and Customs [2022] UKUT 00118 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Upper Tribunal Judge Jonathan Richards on 13 April 2022
Read full decision in VAT 鈥� Time limits 鈥� EU law principle of legitimate expectation 鈥� EU law principle of equal treatment 鈥� appeal dismissed