Value Added Tax – Recovery of tax overpaid – Section 80 VATA (as amended FA1997) – absence of transitional period for repayments in terms of amended provisions – terms of Business Briefs Nos 22/02 and 27/02 and related guidance issued by Respondents – Appeal allowed.
Citations:
[2005] UKVAT V19327
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 June 2022; Ref: scu.238046