Value Added Tax – Three-Year Cap – Section 80(4) VATA 1994 – Repayment requested more than three years after the end of the period in which the last assessment was made – Whether capped – Yes – Appeal dismissed
[2011] UKFTT 129 (TC)
Bailii
England and Wales
VAT
Updated: 19 January 2022; Ref: scu.442870
