Bratt Auto Services Ltd and Another v Revenue and Customs: FTTTx 10 Jul 2014 FTTTx VAT – whether appellants had made a claim for the purpose of s 80 VATA – requirements for a claim – reg 37, VAT Regulations 1995 [2014] UKFTT 676 (TC) Bailii VAT Updated: 17 December 2021; Ref: scu.534267