Recovery of tax – claim involving output and input tax – claim purported to be made and partially met under s80 VATA – whether new or adjusted claim – date of claim – whether ‘capped’ under Reg 29(1A) – whether legislation imposing cap unlawful – what transitional period would be appropriate if 29(1A) can be validly applied. Value Added Tax Act 1994 s.80, Value Added Tax Regulations 1995 SI 1995/2518, Reg 29.
[2005] UKVAT V19372
Bailii
England and Wales
VAT
Updated: 13 December 2021; Ref: scu.238054