VALUE ADDED TAX – voluntary disclosure claiming that Appellant had overpaid output tax – claim based on adoption of VAT fraction of net-of-tax sales – claim wholly misconceived – claim for relief for additional input tax – no evidence to support claim produced – appeal dismissed
[2007] UKVAT V19986
Bailii
England and Wales
VAT
Updated: 22 November 2021; Ref: scu.249757
