FTTTx Vat – Repayments : Vat – Repayments – VAT – claims under s.80 VATA 1994 – Art 4(4)b Sixth Directive (Art 11 Principal VAT Directive) – s.43 VATA – entitlement to claim repayment of overpaid VAT – effect of companies leaving VAT groups on entitlement to claim – whether representative member or generating member entitled to claim – held representative member so entitled – appeal dismissed
References: [2015] UKFTT 516 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556154 br>