What are the requirements for a ‘claim’ for an amount of overpaid VAT for the purposes of section 80 of the Value Added Tax Act 1994
Lord Justice Floyd
[2018] EWCA Civ 1106, [2019] 1 All ER 729, [2018] BVC 24, [2019] 1 WLR 165, [2018] STC 1404, [2018] STI 1112
Bailii
Value Added Tax Act 1994 80
England and Wales
VAT
Updated: 06 December 2021; Ref: scu.617302