Case details

Totel Ltd (Appellant) v Commissioners for Her Majesty’s Revenue and Customs (Respondent)

Case ID: UKSC 2017/0023

Case summary


Whether the prepayment rule for VAT infringes the EU law principle of equivalence.


The Appellant is a VAT registered trader. It sought to appeal against two "claw-back" assessments by which HMRC sought to recover input tax for which it had given credit but subsequently decided was not deductible input tax. The VAT Act 1994 provides that before a taxpayer can appeal a determination of HMRC that he/she is liable to pay any sum on account of VAT, he/she must first pay the tax in issue (the "prepayment rule").

Judgment appealed

[2016] EWCA Civ 1310



Totel Ltd


Commissioners for Her Majesty's Revenue and Customs



Lady Hale, Lord Sumption, Lord Carnwath, Lord Hodge, Lord Briggs

Hearing start date

25 Apr 2018

Hearing finish date

26 Apr 2018

Watch hearing
25 Apr 2018 Morning session Afternoon session
26 Apr 2018 Morning session