FTTTx VALUE ADDED TAX – interest – assessment by HMRC to recover prior overpayments of input tax – input tax claim made in VAT return subject to an adjustment – assessment and adjustment subsequently reduced after long period – whether reduction demonstrates that HMRC had made an error when making original assessment and adjustment – s78 VAT Act 1994 – whether Tribunal has discretion to award interest on equitable grounds – no – appeal dismissed
Judges:
Nicholas AleksanderTJ
Citations:
[2009] UKFTT 186 (TC)
Links:
VAT
Updated: 17 August 2022; Ref: scu.409017