Seymour Caravan Sales Ltd v Revenue and Customs: VDT 8 Nov 2006

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 08 July 2022; Ref: scu.246207