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HMRC v Investment Trust Companies: Suppliers beware overpaid VAT

02/06/2017

The ruling in HMRC v Investment Trust Companies [2017] UKSC 29 published last month has established that final customers have no right to claim overpaid VAT directly from HMRC, and instead their remedy is limited to a common law claim in restitution against the...

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Authors

Portrait ofPhilip Reid
Philip Reid
Partner
London
Richard Croker
Cathy Pitt