Repayment Supplement: section 79 VATA – whether a written instruction to make payment was issued by the Commissioners within the relevant period: meaning of ‘issued’, burden of proof – whether an instruction issued to pay to the Appellant at a closed bank account was an instruction to make payment within the section. Appeal dismissed.
Citations:
[2009] UKFTT 230 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 October 2022; Ref: scu.409045