Nathaniel and Co Solicitors v Revenue and Customs: FTTTx 6 Oct 2010

Value Added Tax — repayment claim – s. 80 (1) Value Added Tax Act 1994 — three year time limit – s. 80 (4) Value Added Tax Act 1994 — whether valid claim for repayment of output tax was made pursuant to Regulation 37 Value Added Tax Regulations 1995/2518 — held no

[2010] UKFTT 472 (TC)
Bailii
England and Wales

VAT

Updated: 23 December 2021; Ref: scu.426633