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:
Statutes:
Jurisdiction:
England and Wales
VAT
Updated: 14 June 2022; Ref: scu.635230