Walls (T/A Charlies Accessories Ltd) v Revenue and Customs (Vat – Repayments : Vat – Repayments): FTTTx 21 Apr 2016

FTTTx Value Added Tax – application for strike-out – whether excess VAT paid on estimated assessments is recoverable – time-bar – Section 80(4), VATA 1994 – Rule 8(3)(c) of The Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 – Appeal struck-out

[2016] UKFTT 274 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564360