References: [2016] UKUT 89 (TCC)
Links: Bailii
UTTC Ratio VALUE ADDED TAX – claim for repayment of overpaid output tax – VATA s 80 – VAT Regs reg 37 – whether claim can be amended by complete substitution of reasons – no – claim must remain substantially unchanged – appeal allowed
Last Update: 07-May-16
Ref: 562427