Starglaze Windows and Conservatories Ltd v Revenue and Customs: FTTTx 12 Mar 2010

FTTTx VAT – output tax – inadvertent overpayment by the Appellant recouped by offset in later return – assessment by the Commissioners to cancel the set-off – did Appellant follow correct procedure – no – appeal dismissed
[2010] UKFTT 119 (TC)

Updated: 24 February 2021; Ref: scu.408977