HBOS PLC and Lloyds Banking Group PLC v The Commissioners of HM Revenue and Customs [2023] UKUT 00013 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Bacon and Upper Tribunal Judge Swami Raghavan on 13 January 2023

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 16 January 2023

• Category: Tax
• Release date: 13 January 2023

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VALUE ADDED TAX 바카라 사이트� s78 VATA 1994 interest for official error- whether error in legislation (unlawful property condition in bad debt relief regime) 바카라 사이트渆rror on part of Commissioners바카라 사이트�- yes 바카라 사이트� whether interest under s78(1)(d) ran from date earlier than date of actual bad debt relief claim on basis that but for legislative error appellant would have put in claim earlier- yes- appeal allowed

Published 16 January 2023