The Company of Proprietors of Whitchurch Bridge, R (on the application of) v HM Treasury

The Company of Proprietors of Whitchurch Bridge, R (on the application of) v HM Treasury

Section 42 of the 1792 Act does not entitle the Company to relief from the economic burden of VAT, as it only exempts the Company from taxes for which it is directly liable; the Treasury is not obliged to admit the Company to the VAT refund scheme under section 33 of the 1994 Act, and the criteria applied by the Treasury are unobjectionable.

Parties
Claimant: The Company of Proprietors of Whitchurch Bridge; Defendant: HM Treasury
Jurisdiction
England and Wales
Judgment Date
13 December 2012
Procedural Posture
Judicial Review / Final Judgment
Outcome
Claim dismissed
Legal Topics
VAT Refunds, Statutory Interpretation, Tax Exemptions, Public Bodies, Discretionary Government Funding
Tax Law Administrative Law VAT Refunds Statutory Interpretation Tax Exemptions Public Bodies Discretionary Government Funding

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Parties

The Company of Proprietors of Whitchurch Bridge

Claimant

HM Treasury

Defendant

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether HM Treasury is obliged by law to admit the Company of Proprietors of Whitchurch Bridge to the VAT refund scheme under section 33 of the Value Added Tax Act 1994
  2. 2 Whether section 42 of the Whitchurch Bridge Act 1792 entitles the Company to relief from the economic burden of VAT

Ratio Decidendi

Section 42 of the 1792 Act does not entitle the Company to relief from the economic burden of VAT, as it only exempts the Company from taxes for which it is directly liable; the Treasury is not obliged to admit the Company to the VAT refund scheme under section 33 of the 1994 Act, and the criteria applied by the Treasury are unobjectionable.

Court Disposition

Claim dismissed