VAT – refund of tax to non-EU claimant – Directive 86/560 – nature and extent of evidence required of claimant’s business activities – VATA 1994 ss 24 and 39- appeal dismissed – decision set aside of own motion on claim of erroneous findings – whether disputed findings should be revised – opportunity of parties to be heard – rules 10, 29, 38 and 41- original decision reinstated.
Citations:
[2010] UKFTT 193 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 16 October 2022; Ref: scu.422206