Judgment Call 15 April
VAT Investment Trust Companies (In Liquidation) v Revenue and Customs Commissioners [2013] EWHC 665 (Ch). Henderson J. 26 March 2013 The scope of the remedy established in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] A C 70 to recover tax that had been unlawfully exacted was confined to those who had themselves paid […]