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:
Jurisdiction:
England and Wales
VAT
Updated: 05 February 2022; Ref: scu.462727