FTTTX VAT – Regulation 34 VAT Regulations 1995 – whether Appellant could recover VAT deliberately overpaid in earlier period by adjusting subsequent returns without making voluntary disclosure – no – HMRC’s assessment also subject to time limits under Schedule 39 Finance Act 2008 – overpaid tax not recoverable
Judges:
Connell TJ
Citations:
[2012] UKFTT 155 (TC)
Links:
Statutes:
VAT
Updated: 05 October 2022; Ref: scu.451953