Anglian Water Services Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0431 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Cannan on 27 December 2018.
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VALUE ADDED TAX 바카라 사이트“ repayment of output tax 바카라 사이트“ section 80(3) VATA 1994 바카라 사이트“ unjust enrichment 바카라 사이트“ water and sewerage infrastructure charges set by regulators 바카라 사이트“ whether regulators took into account the incidence of VAT in setting the charges 바카라 사이트“ evidence before the FTT 바카라 사이트“ whether that evidence was probative of the decision the regulators would have taken if they had known that infrastructure charges were outside the scope of VAT 바카라 사이트“ approach to admission of new evidence by Upper Tribunal 바카라 사이트“ Karoulla considered.
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Published 31 December 2018