FTTTX VAT – capping provisions – section 80(1A) VATA 1994 – section 80(4) VATA 1994 – failure to make VAT returns – central assessments later found to be excessive when returns made – claims for repayment capped – appeal struck out
Citations:
[2013] UKFTT 149 (TC)
Links:
VAT
Updated: 14 November 2022; Ref: scu.472354