Yelland v Revenue and Customs: FTTTx 15 Jul 2010 FTTTx Refusal of claim for repayment of overpaid VAT – Whether repayment precluded by section 80 Value Added Tax Act 1994 – Yes – Appeal dismissed. [2010] UKFTT 340 (TC) Bailii England and Wales Updated: 27 February 2021; Ref: scu.422343