Birmingham Road Motors and Others v Revenue and Customs (Value Added Tax – Claims for Repayment of Overpaid Output Tax): FTTTx 15 May 2020

VALUE ADDED TAX – claims for repayment of overpaid output tax – motor traders – application to amend grounds of appeal – whether amendment to existing claims or new claims which would be out of time – application refused

Citations:

[2020] UKFTT 245 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 February 2022; Ref: scu.652262