FTTTx VALUE ADDED TAX – repayment supplement – VATA 1994, s 79 – period between submission of return and repayment exceeding 30 days – whether supplement due – whether Commissioners’ inquiries of a kind to ‘stop the clock’ – yes – whether checks into the credibility of transactions amount to inquiries – yes – appeal dismissed – costs.
Citations:
[2010] UKFTT 101 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 20 October 2022; Ref: scu.408957