FTTTx VALUE ADDED TAX – claim to repayment under section 80(1A) VATA 1994 – claim capped by section 80(4) – effect of the transfer of a going concern on entitlement to make that claim considered – appeal had no reasonable prospect of success – appeal struck out
[2014] UKFTT 905 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.537250