VAT: VAT paid in error: repayment | Practical Law

VAT: VAT paid in error: repayment | Practical Law

The High Court has held that, where VAT has been paid in error, the recipient of the supply is entitled to claim repayment from HM Revenue & Customs where it would be impossible or excessively difficult to reclaim from the supplier.

VAT: VAT paid in error: repayment

Practical Law UK Articles 9-616-6259 (Approx. 3 pages)

VAT: VAT paid in error: repayment

by Norton Rose Fulbright LLP
Published on 25 Jun 2015 • United Kingdom
The High Court has held that, where VAT has been paid in error, the recipient of the supply is entitled to claim repayment from HM Revenue & Customs where it would be impossible or excessively difficult to reclaim from the supplier.