J and B Hopkins Ltd v 皇冠体育app Commissioners for HM Revenue and Customs: [2018] UKUT 0382 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Snowden and Judge Sinfield on 23 November 2018.
Read the full decision in .
VAT 鈥� standard rated supplies by subcontractor incorrectly treated as zero-rated 鈥� main contractor in liquidation and unable to recover VAT Act 1994 鈥� whether assessment of subcontractor for VAT would unjustly enrich HMRC contrary to principle of fiscal neutrality 鈥� whether assessment made to best judgement - appeal dismissed.
Updates to this page
Published 23 November 2018