Revenue and Customs v Vodafone Group Services Ltd: UTTC 19 Feb 2016

UTTC VALUE ADDED TAX – claim for repayment of overpaid output tax – VATA s 80 – VAT Regs reg 37 – whether claim can be amended by complete substitution of reasons – no – claim must remain substantially unchanged – appeal allowed

Citations:

[2016] UKUT 89 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 June 2022; Ref: scu.562427