Borough Council of King’s Lynn and West Norfolk v Revenue and Customs: FTTTx 1 Oct 2012 FTTTx VAT – Overpayment – Whether consideration for a supply – No – No VAT charge on overpaid amounts – Appeal allowed Citations: [2012] UKFTT 671 (TC) Links: Bailii VAT Updated: 09 November 2022; Ref: scu.466194