- High Court ruled HMRC was wrong to deny input VAT recovery to Hotel Beds UK Ltd.
- HMRC failed to apply their own guidance in the case.
- Hotel Beds UK Ltd had a legitimate expectation based on previous accepted reclaims.
- The decision rendered the legitimate expectation issue academic.
- The court stated HMRC should have allowed payment of ECN3 and ECN4.
- The decision highlighted a breach of the EU principle of effectiveness.
- The court found the final decision unreasonable in the context of public law.
Source: claritaxnews.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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