REPAYMENT – three year cap – centrally issued assessments issued and paid in the absence of returns – repayment returns rendered more than three years later – were the repayments capped – yes – was a proper claim made for repayment – no – Section 80 VATA 1994 – appeal dismissed
[2006] UKVAT V18990
Bailii
England and Wales
Updated: 12 September 2021; Ref: scu.247526