VAT – Italian Republic claims for overpaid VAT – claims under Section 80 made in 2003 – Section 85 agreement in respect of those claims in 2006 – further claims made in 2009 for the same vehicles for the same periods but using a different profit margin – repeat claims with something new to say? – yes – were they subject to the Section 85 agreement – yes – res judicata and abuse considered – appeals dismissed
Citations:
[2021] UKFTT 406 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 26 March 2022; Ref: scu.671520