UTTC 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
Citations:
[2016] UKUT 90 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 June 2022; Ref: scu.562425