Constructive Solutions (Contractors) Ltd v Customs and Excise: VDT 7 Feb 2005

VDT VAT – INPUT TAX – company in liquidation – claim for repayment of tax following deregistration for VAT – such claims by persons acting in a representative capacity discussed – held that claim properly rejected as time-barred – furthermore company dissolved since service of appeal by liquidator – liquidator lacking ‘locus standi’ in any event – appeal dismissed

Citations:

[2005] UKVAT V18930

Links:

Bailii

VAT

Updated: 29 June 2022; Ref: scu.223174