SRI International v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 240 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Oliver on 10 June 2011.
Read the full decision in .
VAT 鈥� 13th Directive 鈥� Refund of tax to non-EU claimant 鈥� Whether VAT would be input tax of claimant were it a taxable person in the UK 鈥� Whether evidence supports claim 鈥� Yes 鈥� Decision of First-tier Tribunal set aside 鈥� Decision reversed in favour of claimant 鈥� EC 13th Directive (86/560 EEC) and VAT Regs 1995 (SI 1995/2518) reg 186.
Updates to this page
Published 1 December 2016