VAT – Input tax – Claim for recovery of input tax under-claimed between 1974 and 1997 – Quantification and substantiation of claim – Whether the First-tier Tribunal erred in refusing appeal because amount not quantifiable with sufficient precision – No – Finance Act 2008, section 121 – appeal refused.
Citations:
[2018] UKUT 218 (TCC), [2018] BVC 515, [2018] STC 1745
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 June 2022; Ref: scu.628082