References: [2013] UKUT 57 (TCC), FTC/40/2011
Links: Bailii
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.’
Statutes: Vale Added Tax Act 1994 81(3A)