Anderson v Revenue and Customs: FTTTx 15 Sep 2010

FTTTx Value Added Tax – Refund of VAT charged at wrong rate – reclaim by supplier out of time – S80 VATA 1994 – appellant can only claim refund charged VAT – S35 VATA 1994 – correct rate on conversion work and material of non-residential to residential building is 5% – that amount refunded – reasonable expectation argument a matter for judicial review – Appeal dismissed

Citations:

[2010] UKFTT 432 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 June 2022; Ref: scu.426563