VAT – Repayments – Capping – Claim for output tax overpaid 1991-6 – Three year cap under FA 1997 disapplied – Fleming [2006] STC 864 applied – Claim not barred under VATA s.80(5) before FA 1997 – Appeal allowed
Citations:
[2006] UKVAT V19869
Links:
Jurisdiction:
England and Wales
VAT
Updated: 08 July 2022; Ref: scu.246207