2011: UTTC 14 Feb 2013

UTTC VAT – s 81(3A) VAT Act 1994 – claim for repayment of overpaid output tax where irrecoverable repayments had been wrongly made of input tax attributable to other fiscal years. Claim denied and appeal dismissed.’ [2013] UKUT 57 (TCC), FTC/40/2011 Bailii Vale Added Tax Act 1994 81(3A) England and Wales VAT Updated: 31 October … Continue reading Birmingham Hippodrome Theatre Trust Ltd v HM Revenue and Customs FTC/40/2011: UTTC 14 Feb 2013

Birmingham Hippodrome Theatre Trust Ltd v HM Revenue and Customs FTC/40/2011; UTTC 14 Feb 2013

References: [2013] UKUT 57 (TCC), FTC/40/2011 Links: Bailii UTTC VAT – s 81(3A) VAT Act 1994 – claim for repayment of overpaid output tax where irrecoverable repayments had been wrongly made of input tax attributable to other fiscal years. Claim denied and appeal dismissed.’ Statutes: Vale Added Tax Act 1994 81(3A)