Beds Beds Beds London Ltd v Revenue and Customs: FTTTx 21 May 2012

VAT – claim for repayment of overpaid VAT – claim made more than four years after end of accounting period in which assessment made – whether claim valid – no – section 80(1A) and (4) VAT Act 1994 – appeal dismissed

Citations:

[2012] UKFTT 353 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 February 2022; Ref: scu.462727