SRI International v HMRC [2011] UKUT 240 (TCC) (10 June 2011)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> SRI International v HMRC [2011] UKUT 240 (TCC) (10 June 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/240.html
Cite as: [2011] UKUT 240 (TCC), [2011] BVC 1643, [2011] STC 1614, [2011] STI 1944

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VAT – 13th Directive – Refund of tax to non–EU claimant – Whether VAT would be input tax of claimant were it a taxable person in the UK – Whether evidence supports claim – Yes – Decision of First–tier Tribunal set aside – Decision reversed in favour of claimant &nadsh; EC 13th Directive (86/560 EEC) and VAT Regs 1995 (SI 1995/2518) reg 186

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> SRI International v HMRC [2011] UKUT 240 (TCC) (10 June 2011) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/240.html Cite as: [2011] UKUT 240 (TCC), [2011] BVC 1643, [2011] STC 1614, [2011] STI 1944