FTTTx VAT – claim for repayment of over paid tax – appellant sought to justify claim on a different basis to the basis on which claim originally made – whether that was the making of a new claim out of time -Reed Employment considered – appeal allowed
Mosedale TJ
[2014] UKFTT 701 (TC)
Bailii
VAT
Updated: 18 December 2021; Ref: scu.535353