VAT – section 80, VATA 1994 – time limits – whether or not a new claim or an amendment to a pre-existing claim – new claim – whether or not the FTT has jurisdiction in respect of HMRC’s care and management powers to waive the time limit – no – whether or not a breach of Article 1 of Protocol 1 of the ECHR – no – whether or not a breach of the principles of equivalence or effectiveness – no – appeal dismissed
Citations:
[2021] UKFTT 70 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 November 2022; Ref: scu.661791
