FTTTx VAT – claims for overpaid VAT – whether claims in question were amendments of an earlier claim (and therefore not out of time) or new claims (and therefore time-barred) – Reed Employment Limited v HMRC (No 3) considered – held the claims were new claims – appeal dismissed
Kevin Poole TJ
[2014] UKFTT 610 (TC)
Bailii
England and Wales
VAT
Updated: 06 December 2021; Ref: scu.533695