FTTTx VAT – claim for repayment of overpaid output tax – what constitutes a claim for the purposes of section 80 VAT Act 1994 – date of claim – whether claim completed or remained outstanding – whether claim withdrawn or abandoned – appeal struck out.
Citations:
[2013] UKFTT 229 (TC)
Links:
VAT
Updated: 05 December 2022; Ref: scu.491875