The London Institute (Now known as the University of the Arts, London) v Her Majesty's Revenue and Customs, V 19362
Jurisdiction | UK Non-devolved |
Judge | Dr K KHAN |
Judgment Date | 06 December 2005 |
Respondent | Her Majesty's Revenue and Customs |
Appellant | The London Institute (Now known as the University of the Arts, London) |
Reference | V 19362 |
Court | First-tier Tribunal (Tax Chamber) |
19362
Value Added Tax - Claim for input tax under-declared - Claim made on 30 January 2001 for input tax under-claimed 1989-1996 - Legislation introducing limitation period for making claims had no provision for transitional relief – Effect on claim - Whether reasonable period sufficient for making claim – Value Added Tax Regulations 1995, SI 1995/2518, Reg. 29 (1A) – Appeal dismissed
THE LONDON INSTITUTE Appellant
(NOW KNOWN AS THE UNIVERSITY OF THE ARTS, LONDON)
-
and –
Tribunal: DR KAMEEL KHAN (Chairman)
MR CYRIL SHAW FCA
Sitting in public in London on 12 and 13 September 2005
Mr D Scorey, instructed by KPMG LLP, for the Appellant
Miss V Sloane, instructed by HMRC Solicitors Office, for the Respondents
© CROWN COPYRIGHT 2005
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