There is support for the Redrow principle in the CJEU decision of AES, write Amanda Brown and Kristie Schubert
On 18 July 2013 the CJEU handed down its decision in the matter of AES. In essence the case concerned the deductibility of VAT pursuant to article 168(a) of Council Directive 2006/112/EC in circumstances where the entity seeking the deduction has paid the VAT on goods or services that on the surface are provided to another entity.
Redrow
On 11 February 1999 the House of Lords handed down its decision in Commrs of Customs & Excise v Redrow Group PLC [1999] UKHL 4.
By way of background Redrow was in the business of constructing new homes for sale in the private sector. The issue in dispute...
