FTTTx (Vat – Exempt Supplies : Other) VAT – whether appellant an association the primary purpose of which was to make representations to the Government – on facts no – whether HMRC can assess repaid VAT under s 80(4A) VATA on basis repayment unjustly enriched appellant – yes
[2016] UKFTT 414 (TC)
Bailii
England and Wales
VAT
Updated: 17 January 2022; Ref: scu.565791