BT Group Fails to Get VAT Refund in UK Court Again

Telecom giant BT Group lost to HMRC in a UK high court on its claim to recover value added tax on supplies provided to its customers with bad debts.

Mr Justice Leech and Judge Nicholas Aleksander from the Upper Tribunal dismissed the company’s appeal Tuesday because “it had no real prospect of success.”

The Upper Tribunal agreed with lower court findings including that the company cannot claim a refund from the UK tax agency on the VAT costs because its customers’ bad debt amounts were too small to trigger an insolvency procedure.

His Majesty’s Revenue and Customs ...