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VAT Case Alerter

The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks
HMRC v Fleming (t/a Bodycraft) HMRC v Condé Nast Publications Ltd
The issues
These two cases are of significant importance as they consider the validity of the way in which the three-year cap was introduced. Although strictly they consider only the introduction of the cap in respect of input tax claims the judgments are expected to provide guidance on claims for repayment of overpaid output tax and other mechanisms of making VAT adjustments.
Relevant legislation
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