FTTTx Value Added Tax. Section 80 Value Added Tax Act 1994. Section 121(1) Finance Act 2008 (extended time limits for old VAT claims). Construction of agreement purporting to override the section 80 prima facie right to refund. Shift of evidential burden to HMRC; Wood v Holden [2006] EWCA Civ 26 applied. Held: agreement operated as … Continue reading Royal Borough of Kensington and Chelsea v Revenue and Customs: FTTTx 30 Jul 2014