George Gillham McGrigors LLP revisits the decision in Condé Nast in light of HMRC's climb-down in HMRC Business Brief 07/08 and the consequences that follow for direct tax claims
Maybe there is a non-denominational higher being after all. HMRC appears to have confounded its critics by taking a very pragmatic approach to how it will deal with historical VAT claims following the House of Lords judgment in Fleming and Condé Nast.1 HMRC announced on 20 February that it will pay all output tax and input tax claims which accrued before 4 December 1996 and 1 May 1997 respectively (see The Tax Journal Issue 922 25 February 2008 News for the full text of HMRC Brief 07/08).
This is perhaps a surprising move. HMRC...
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George Gillham McGrigors LLP revisits the decision in Condé Nast in light of HMRC's climb-down in HMRC Business Brief 07/08 and the consequences that follow for direct tax claims
Maybe there is a non-denominational higher being after all. HMRC appears to have confounded its critics by taking a very pragmatic approach to how it will deal with historical VAT claims following the House of Lords judgment in Fleming and Condé Nast.1 HMRC announced on 20 February that it will pay all output tax and input tax claims which accrued before 4 December 1996 and 1 May 1997 respectively (see The Tax Journal Issue 922 25 February 2008 News for the full text of HMRC Brief 07/08).
This is perhaps a surprising move. HMRC...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
