CRC v GB Housley Ltd, Upper Tribunal
Is there any clawback of reclaimed VAT on a change of letting type?
The long-running Littlewoods case looks set to continue, with HMRC seeking leave to appeal the latest decision in favour of the catalogue-based retailer.
The company and several similar businesses overpaid a total of £204m in VAT on mail order sales commissions between 1973 and 2004, and later received a repayment with simple interest – which sparked litigation seeking compound interest.
Pendragon plc & others v CRC, Supreme Court
Automotion CPM Group Ltd (TC4380)
The Open University v CRC, Upper Tribunal
VAT implications of a newly-built holiday home with restricted occupation
Tribunals’ inconsistent approach to VAT legislation
EC v UK (C-161/14), Court of Justice of the European Union
Lothian NHS Health Board v CRC, Upper Tribunal
Bell’s College Ltd (TC4369)
Romasave (Property Services) Ltd v CRC, Upper Tribunal
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