Max Schofield takes a closer look at VAT repayments and trusts for the British Tax Review
30th June 2021
This detailed case analysis is a must-read for legal professionals specialising in business law as it addresses the trusts law treatment of overpaid VAT, repaid by HMRC under section 80 and 80A – especially repayments with reimbursement arrangements and Quistclose trusts.
The original case note was first published by Sweet & Maxwell on 17th June 2021.
Max Schofield is a commercial barrister with particular expertise in indirect tax disputes and VAT. He has been instructed to advise and appear on a broad range of tax cases concerning VAT, SDLT, Excise Duties, Remote Gaming Duty, and has a busy practice far beyond his call.