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VAT

29 January 2016
Issue: 7684 / Categories: Case law , Law digest , In Court
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Leeds City Council v Revenue and Customs Commissioners [2015] EWCA Civ 1293, [2016] All ER (D) 52 (Jan)

The Court of Appeal, Civil Division, dismissed the taxpayer local authority’s appeal against a determination that it was not entitled to repayment of VAT that it asserted had been overpaid as it had made the claim outside the three year limitation period. There had been no special circumstances that had amounted to a breach of the applicable principles of European law where the taxpayer had been given a readily ascertainable prospective opportunity of a reasonable length within which to bring the claims that it had made. NLJ

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MOVERS & SHAKERS

Gilson Gray—Linda Pope

Gilson Gray—Linda Pope

Partner joins family law team inLondon

Jackson Lees Group—five promotions

Jackson Lees Group—five promotions

Private client division announces five new partners

Taylor Wessing—Max Millington

Taylor Wessing—Max Millington

Banking and finance team welcomes partner in London

NEWS
The landmark Supreme Court’s decision in Johnson v FirstRand Bank Ltd—along with Rukhadze v Recovery Partners—redefine fiduciary duties in commercial fraud. Writing in NLJ this week, Mary Young of Kingsley Napley analyses the implications of the rulings
Barristers Ben Keith of 5 St Andrew’s Hill and Rhys Davies of Temple Garden Chambers use the arrest of Simon Leviev—the so-called Tinder Swindler—to explore the realities of Interpol red notices, in this week's NLJ
Mazur v Charles Russell Speechlys [2025] has upended assumptions about who may conduct litigation, warn Kevin Latham and Fraser Barnstaple of Kings Chambers in this week's NLJ. But is it as catastrophic as first feared?
Lord Sales has been appointed to become the Deputy President of the Supreme Court after Lord Hodge retires at the end of the year
Limited liability partnerships (LLPs) are reportedly in the firing line in Chancellor Rachel Reeves upcoming Autumn budget
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