Case: UKSC 2019/0094. The Advocate General representing the Commissioners of Her Majesty’s Revenue and Customs (Respondent) v K E Entertainments Ltd (Appellant) (Scotland)

SUMMARY

Issues:

(1) Whether the taxpayer (K E Entertainment Ltd)’s claim to a repayment of value added tax (VAT) fell within the scope of the Principal VAT Directive, Articles 73 and 90, together with (if necessary) VAT Regulation 38 (as the taxpayer contends) or within VAT Act section 80 and is therefore time-barred (as the Commissioners contend).

Facts:undefined


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