Max Schofield takes a closer look at VAT repayments and trusts for the British Tax Review

30th June 2021

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3PB’s specialist tax and commercial law barrister Max Schofield (pictured here) has analysed the case of Deluxe Property Holdings Ltd v SCL Construction Ltd for the British Tax Review.

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.

Read the full case analysis of Deluxe Property Holdings Ltd v SCL Construction Ltd here.

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.

To contact Max or to instruct him on a matter relating to this, please email his clerk David Fielder on or call him on 020 7583 8055.

3PB’s Seb Oram was instructed on this matter, to find out more about his expertise in commercial law, please visit his profile here or contact his clerk David Fielder.