Botanical Catering Ltd v Revenue and Customs: FTTTx 16 Oct 2009

CAPPING PROVISIONS – overpaid output tax reclaimed by way of voluntary disclosure – out of time – has the tribunal any discretion? – no – appeal dismissed

Citations:

[2009] UKFTT 265 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 September 2022; Ref: scu.409069