*/
Value added tax – Repayment of. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against the refusal by the First-tier Tribunal (Tax Chamber) (the FTT) to strike out the taxpayer's appeal against the Revenue's rejection of the taxpayer's direct claim from the Revenue for repayment of VAT erroneously charged on an exempt supply. The tribunal decided that the FTT had no jurisdiction to entertain that appeal on the basis that pursuant to s 80 of the Value Added Tax Act 1994, a claim for repayment might only be made by the person who had accounted for and paid to the Revenue the tax then being reclaimed, which in the present case had been the taxpayer's supplier.
Value added tax – Repayment of. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against the refusal by the First-tier Tribunal (Tax Chamber) (the FTT) to strike out the taxpayer's appeal against the Revenue's rejection of the taxpayer's direct claim from the Revenue for repayment of VAT erroneously charged on an exempt supply. The tribunal decided that the FTT had no jurisdiction to entertain that appeal on the basis that pursuant to s 80 of the Value Added Tax Act 1994, a claim for repayment might only be made by the person who had accounted for and paid to the Revenue the tax then being reclaimed, which in the present case had been the taxpayer's supplier.
Efforts continue on gender equality, support for the Bar, meaningful reform for the sector and advocating for the rule of law
To mark International Women’s Day, Louise Crush of Westgate Wealth Management looks at how financial planning can help bridge the gap
Casey Randall of AlphaBiolabs answers some of the most common questions regarding relationship DNA testing for court
Leading drug, alcohol and DNA testing laboratory AlphaBiolabs has made a £500 donation to Beatson Cancer Charity in Glasgow as part of its Giving Back campaign
Girls Human Rights Festival 2025: a global gathering for change
Exclusive Q&A with Henry Dannell
Patrick Green KC talks about the landmark Post Office Group litigation and his driving principles for life and practice. Interview by Anthony Inglese CB
Desiree Artesi meets Malcolm Bishop KC, the Lord Chief Justice of Tonga, who talks about his new role in the South Pacific and reflects on his career
Sir Nicholas Mostyn, former High Court judge, on starting a hit podcast with fellow ‘Parkies’ after the shock of his diagnosis
Exclusive QA with Henry Dannell
Once you submit your silk application, what happens next? Sir Paul Morgan explains each stage of the process and reflects on his experience as a member of the KC Selection Panel
