REPAYMENT SUPPLEMENT – Time limit for repayment – Delay due to Commissioners’ inquiry – Calculation of period of inquiry – Finance Act 1994 s.79(4) – Value Added Tax General Regulations 1995 regs 198 and 199
Citations:
[2003] UKVAT V18243
Links:
Jurisdiction:
England and Wales
VAT
Updated: 09 August 2022; Ref: scu.221209