Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
| Jurisdiction | UK Non-devolved |
| Date | 2004 |
| Year | 2004 |
| Court | Value Added Tax & Duties Tribunal |
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3 cases
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Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
...repayment claims imposed by regulation 29(1A) of the 1995 Regulations. On Mr Fleming's appeal to the Vat & Duties Tribunal it was held ( [2004] V&DR 172) that the Commissioners could not rely on the three year time limit: Mr Fleming had an accrued right to deduct input tax under Community l......
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Shop Direct Group and Others v The Commissioners for HM Revenue and Customs
...(t/a Bodycraft) v Revenue and Customs Comrs, Condeì Nast publications Ltd v Revenue and Customs Comrs [2008] UKHL 2, [2008] STC 324, [2008] 1 WLR 195), had been overpaid by companies which were at the relevant times members of the Argos VAT group. The deed records that HMRC had agreed to m......
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HM Revenue and Customs v Axa Uk Plc
...and Excise Comrs [2006] STC 1252; Revenue and Customs Comrs v EB Central Services Ltd [2008] STC 2209 and the Fleming/Condé Nast cases [2008] 1 WLR 195. The principles which those cases established or illustrated were helpfully summarised by counsel for HMRC in terms from which counsel for......