References: [2016] UKUT 90 (TCC)
Links: Bailii
UTTC Ratio VALUE ADDED TAX – repayment claims – VATA s 80, VAT Regs reg 37 – whether intimation of claim without particulars satisfies statutory requirements – no – whether claim must be allocated to prescribed accounting periods – yes – no claim within statutory meaning made
Last Update: 09-May-16
Ref: 562425