UTLC VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether regulation 38 VAT Regulations 1995 can be adapted or moulded to allow adjustment to reflect reduction in taxable amounts at any time – whether FTT has jurisdiction to determine claim – appeal allowed
[2016] UKUT 263 (TCC)
Bailii
England and Wales
VAT
Updated: 20 January 2022; Ref: scu.567333
