Revenue and Customs v Bratt Auto Contracts Ltd: UTTC 19 Feb 2016

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 June 2022; Ref: scu.562425