VALUE ADDED TAX – whether HMRC are entitled to make an assessment under section 73(2) VATA to recover an amount of VAT which has been incorrectly refunded under the Contracted Out Services Directions made under section 41 VATA – yes – appeal dismissed.
[2020] UKUT 231 (TCC)
Bailii
England and Wales
Updated: 14 September 2021; Ref: scu.652823 br>