UTTC Value added tax (VAT) – what constitutes a new claim as compared to an amended claim under VATA section 80 – whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005 – application of EU principles of effectiveness, equal treatment and fiscal neutrality.’
Citations:
[2013] UKUT 109 (TCC), FTC/39/2011
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 March 2022; Ref: scu.509171