Jazztel: restitution and retrospectivity
In an article for the Tax Journal, published on 9 June, Rory Cochrane explains the outcome of the case of Jazztel v HMRC [2017] EWHC 677 in which the High Court partially allowed claims for restitution of payments of stamp duty reserve tax (SDRT) made to the HMRC under the SDRT tax regime, which was subsequently found to be unlawful under EU law.
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