UTTC Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and out of time – appeal dismissed.
Citations:
[2016] UKUT 209 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 August 2022; Ref: scu.567353