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:
Jurisdiction:
England and Wales
VAT
Updated: 03 June 2022; Ref: scu.562427