Iveco Ltd v Revenue and Customs: FTTTx 6 Dec 2013

FTTTx VAT – preliminary issue – whether claim in respect of article 11C(1), Sixth Directive precluded by time limit in s 80(4) VATA or otherwise – assumed bonus payments made in period 1 January 1978 to 31 December 1989 giving rise to reductions in taxable amounts – VAT regulations 1995, reg 38 – jurisdiction of tribunal – s 83(1) VATA – whether claim otherwise barred under EU law by failure to make claim in reasonable time

Citations:

[2013] UKFTT 763 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.519628