VALUE ADDED TAX – Input tax – Change from cash accounting – Return submitted 2.5 years late – Capping provisions – Whether input tax capped as from time return due or from time received by Respondents – Status of Respondents’ manual published on Internet considered
Citations:
[2012] UKFTT 563 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.466169