FTTTx VAT – INPUT TAX – Fleming claim for unclaimed input tax for period 1 January 1986 to 30 April 1997 on the fuel element of mileage allowances reimbursed to researchers engaged by the appellant – HMRC’s application to amend Statement of Case granted – Tribunal’s jurisdiction was appellate rather than supervisory on the issue of whether appellant had previously recovered the input tax which was the subject of the claim.
Citations:
[2013] UKFTT 779 (TC)
Links:
VAT
Updated: 17 November 2022; Ref: scu.472773
