London Institute (Now Known As the University of the Arts, London) v Revenue and Customs: VDT 6 Dec 2005

Value Added Tax – Claim for input tax under-declared – Claim made on 30 January 2001 for input tax under-claimed 1989-1996 – Legislation introducing limitation period for making claims had no provision for transitional relief – Effect on claim – Whether reasonable period sufficient for making claim – Value Added Tax Regulations 1995, SI 1995/2518, Reg. 29 (1A) – Appeal dismissed

Citations:

[2005] UKVAT V19362

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 July 2022; Ref: scu.238095