Value Added Tax – Whether agreement under s85 VATA 1994 – No -Whether reinstatement appropriate – No – Whether legitimate expectation that agreement reached – No – Applicant out of time and did not submit valid claim – No discretion to be exercised in their favour – Application dismissed
[2011] UKFTT 634 (TC)
Bailii
England and Wales
Updated: 05 September 2021; Ref: scu.449559