UTTC VAT – s 81(3A) VAT Act 1994 – claim for repayment of overpaid output tax where irrecoverable repayments had been wrongly made of input tax attributable to other fiscal years. Claim denied and appeal dismissed.’
[2013] UKUT 57 (TCC), FTC/40/2011
Bailii
Vale Added Tax Act 1994 81(3A)
England and Wales
VAT
Updated: 31 October 2021; Ref: scu.509169