Bollinway Properties Ltd v Revenue and Customs (VAT Repayment Supplement): FTTTx 2 Sep 2021

VAT repayment supplement – Section 79 VATA 1994 – did the taxpayer retain the ability to claim repayment supplement on the amount of VAT credit transferred to and set against another taxpayer’s VAT liability – no – calculation of relevant period if Section 79 applies.
[2021] UKFTT 309 (TC)
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.667928