Wine Portfolio Company Ltd v Customs and Excise: VDT 29 Apr 2005

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.225166