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Bloomsburry Family law

Wills, Trusts & Probate

Commissioners of Customs and Excise v Southern Primary Housing Ltd [2003] EWCA Civ 1662

Building and Construction - Respondent's business was developing properties with and for housing associations - Input tax on purchase of land which was then supplied to housing association together with building services was not deductible as attributable to the supply of building services - There was no direct and immediate link between acquisition of land and building contract and former was not cost component of latter

Marks and Spencer plc v Commissioners of Customs and Excise; University of Sussex v Commissioners of Customs and Excise [2003] EWCA Civ 1448

Value Added Tax - European Law - Practice and Procedure - Limitation - Sixth Directive - Taxpayers claimed entitlement to repayment of overpaid VAT - Retrospective time limits in respect of repayment claims - Council Directive 77/388 incorrectly transposed into UK law - Taxpayer had directly enforceable Community law right to repayment of overpaid VAT even once Directive correctly transposed if conditions in Becker v Finanzamt Munster-Innenstadt: C-8/81 satisfied - Late claim to deduct formerly unclaimed input tax was within Value Added Tax Regulations 1995 reg 29 and not claim for repayment of overpaid tax within Value Added Tax Act 1994, s 80