References: [2012] UKUT 276 (TCC)
Links: Bailii
Coram: Sales J
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
Statutes: VAT Regulations 1995 35
