INPUT TAX – Claim for recovery more than 3 years after overpayment – Officer of HM Customs and Excise who inspected first return failed to notice error – Appeal on basis duty of care owed to Appellant – Appeal dismissed
Citations:
[2005] UKVAT V19058
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.225166