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Fleming's Sting in the Tail?

 
Karen Killington Knowledge Management Senior Manager KPMG UK LLP examines Cable and Wireless plc v HMRC TC00004 — the first VAT Tribunal case released under the new two-tier Tribunal system
 
It is perhaps fitting that the first VAT Tribunal case released under the new system (though heard under the old system) should be about one of the landmark cases that began under the old system and progressed all the way to the House of Lords namely Fleming v HMRC which concerned the viability of the UK's three-year cap on VAT claims. As everyone who has not been in a cave for the last few months will know HMRC lost the Fleming case at the House of Lords meaning the UK's cap did not apply in certain circumstances. This...
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