Mowbray (T/A Maypole Self Service Station) v Revenue and Customs: VDT 17 Mar 2008

VDT VOLUNTARY DISCLOSURE – three year cap – submission of estimated returns over long period – does behaviour of Commissioners serve to extend the time limit for repayment – no – appeal dismissed

Citations:

[2008] UKVAT V20620

Links:

Bailii

VAT

Updated: 14 July 2022; Ref: scu.267479