The Rank Group Plc v Revenue and Customs: UTTC 1 Apr 2019

VALUE ADDED TAX – s80 of the Value Added Tax Act 1994 – whether appellant made a valid claim under s80(1B) – the nature of set-off between input and output tax – ‘set-off’ provisions under s81(3) and s81(3A)

Citations:

[2019] UKUT 100 (TCC)

Links:

Bailii

Statutes:

Value Added Tax Act 1994 80

Jurisdiction:

England and Wales

VAT

Updated: 14 June 2022; Ref: scu.635230