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

30th June 2021

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º£½ÇÆÆ½â°æâ€™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 .

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 .

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 [email protected] or call him on 020 7583 8055.

º£½ÇÆÆ½â°æâ€™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.