Robert H Smith Investments and Consulting v Revenue and Customs: FTTTx 23 Aug 2011

REPAYMENT OF VAT – 13th Directive – Application for repayment – Failure to include required documentation – FACEVET Procedures – Application returned to claimant – Claim re-made with full documentation out of time – Whether repayment should be made – No – Directive 85/560/EEC (13th Directive)

Citations:

[2011] UKFTT 576 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 June 2022; Ref: scu.449518