Dispute resolution - Updates
The European Court of Justice held that : - The deduction of VAT cannot be refused, in principle, because of irregularities committed by the issuer of the invoice
Under the VAT directive1, undertakings may, as a general rule, deduct the amount of input VAT which they have already paid at the time of acquiring goods or services necessary for their activities. In order to be able to exercise that right of deduction, they must hold an invoice duly drawn up for the supply of those goods or services.
Atlantic Electronics wins landmark VAT payments case
Victory by electrical retailer could set a precedent in helping mobile dealers reclaim tax from HMRC
HMRC Dealt Body Blow Over VAT Appeal Costs
A commercial law firm has won a significant ruling over HM Revenue & Customs (HMRC) which will seriously affect the government’s handling of its Extended Verification VAT backlog.
Further ruling on whether the new costs rules in tax cases can apply to transitional appeals
On the 10th December 2010, Judge Berner handed down an important ruling in favour of the Appellant, represented by Jeffrey Green Russell, on the question of what costs regime should apply to transitional appeals.
Clarification given on when new costs rules in tax cases can apply
On the 12th October 2010 Judge Roger Berner ruled in favour of the Appellant, represented by Jeffrey Green Russell, at an interim hearing in the case of Prizeflex v The Commissioners for HMRC (Tribunal Ref: LON/2008/1942) on the issue of which costs regime should apply to the proceedings.
