Procedure - application to amend defence:Mercy Global Consult Ltd (in liquidation) v A Adegbuyi-jackson and others[2023] EWCA Civ 1073 (4 October 2023) is not a tax case as such but will be of interest to litigators and some VAT practitioners. The context is an insolvency in which the liquidator is seeking recovery of several million pounds from the shareholder of various companies on the basis that sums charged as VAT were not passed on to HMRC but were deliberately misappropriated by the owner. The companies were in the business of supplying health care professionals and argued in this appeal that although they had charged VAT the supplies were actually exempt. On that basis they sought to argue that no VAT was due to HMRC and therefore it could not have been fraudulently misappropriated. The recent Mainpay [2022] EWCA Civ 1620 case had definitively decided that...
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Procedure - application to amend defence:Mercy Global Consult Ltd (in liquidation) v A Adegbuyi-jackson and others[2023] EWCA Civ 1073 (4 October 2023) is not a tax case as such but will be of interest to litigators and some VAT practitioners. The context is an insolvency in which the liquidator is seeking recovery of several million pounds from the shareholder of various companies on the basis that sums charged as VAT were not passed on to HMRC but were deliberately misappropriated by the owner. The companies were in the business of supplying health care professionals and argued in this appeal that although they had charged VAT the supplies were actually exempt. On that basis they sought to argue that no VAT was due to HMRC and therefore it could not have been fraudulently misappropriated. The recent Mainpay [2022] EWCA Civ 1620 case had definitively decided that...
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