UTTC Adjustment for errors in VAT returns under regulation 35 of the VAT Regulations 1995 – exercise of discretion by HMRC – time limits for correcting errors in VAT returns – time limits for reclaiming overpaid VAT
Judges:
Sales J
Citations:
[2012] UKUT 276 (TCC)
Links:
Statutes:
Jurisdiction:
England and Wales
VAT
Updated: 12 November 2022; Ref: scu.466688