Value Added Tax; Bingo; method of calculation of VAT liability; change in policy by HMRC; retrospective claim; basis of claim; change of consideration; effect of issue of internal credit note; Value Added Tax 1994 ss19, 24, and80; Value Added Tax Regulations 1995, Regulation 24 and 38 EU Sixth Directive Article 11A.1(a), 11C.1; Appeal allowed.
Citations:
[2011] UKFTT 542 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 September 2022; Ref: scu.449481
