VALUE ADDED TAX – livery and stabling – tax charged and accounted for from 1988 to 1996 – later acceptance that supplies exempt – claim for recovery of overpaid output tax – VATA 1994 s 80(1) – claim made more than three years after end of last relevant accounting period – VATA s 80(4) – reduction of time limit for making claim – whether absence of transitional period for making claims a material factor – tribunal satisfied no claim would have been made if transitional period correctly implemented – appeal dismissed
Citations:
[2005] UKVAT V19342
Links:
Jurisdiction:
England and Wales
VAT
Updated: 15 July 2022; Ref: scu.238042