Kohanzad and Another v Customs and Excise: VDT 12 Apr 2005

VAT – Interest on input tax claim – whether payable under section 78 of VAT Act 1994 when supplement paid under section 79 – no – whether section 85 agreement reached concerning interest – no – appeal dismissed.

Citations:

[2005] UKVAT V19013

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.225146