Regina on Application of Capital Accommodation (In Liquidation) v HM Revenue and Customs: UTTC 30 Jul 2012

UTTC Adjustment for errors in VAT returns under regulation 35 of the VAT Regulations 1995 – exercise of discretion by HMRC – time limits for correcting errors in VAT returns – time limits for reclaiming overpaid VAT

Judges:

Sales J

Citations:

[2012] UKUT 276 (TCC)

Links:

Bailii

Statutes:

VAT Regulations 1995 35

Jurisdiction:

England and Wales

VAT

Updated: 12 November 2022; Ref: scu.466688