Dear v Revenue and Customs: FTTTx 10 Mar 2010

FTTTx VALUE ADDED TAX – 3 year cap – Repayment overpayment VAT requested more than three years after the end of the prescribed period in which assessment made – s.80(4) Value Added Tax Act 1994 considered
INFLATED ASSESSMENT REGIME – Implications considered – s.73(8) Value Added Tax Act 1994

Citations:

[2010] UKFTT 111 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 October 2022; Ref: scu.408955