Private Law Theory

Abstract:
The paper discusses the first instance judgment in Investment Trust Companies (in liq) v HMRC [2012] STC 1150, an English case on the recovery of overpaid VAT, not by the service provider which accounted for and paid the tax, but by the customer which ultimately bore the economic burden of paying for it. The case was subsequently appealed to the Court of Appeal and then to the Supreme Court.

Mitchell, Charles, Restitutionary Claims by Indirect Taxpayers (July 1, 2014). Chapter 6 in Steven Elliott, Birke Häcker and Charles Mitchell (eds), Restitution of Overpaid Tax (Oxford: Hart Publishing, 2014).

First posted 2016-10-11 06:51:04