Cellular Solutions (T Wells) Ltd v Revenue and Customs: VDT 22 Nov 2006

REPAYMENT SUPPLEMENT – whether period exceeded or covered by period for raising and answering of reasonable inquiries – meaning of inquiry – determining the start date of inquiry – repayment made while inquiries continued – on the facts period exceeded in one case only

Citations:

[2006] UKVAT V19903

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 April 2022; Ref: scu.247535