FTTTx Vat – Repayments : Vat – Repayments – VAT – Repayment Supplement; calculation of 30 day period; whether repayment supplement due; whether written instruction directing the making of the repayment issued within the relevant period; yes; whether repayment supplement payable; no; VATA 1994 s79(2)and(3); VAT Regulations 1995 Reg 198,199. Appeal dismissed
References: [2015] UKFTT 531 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556178 br>