No. 18,877

Decision given on 16 December 2004 by Malcolm Gammie QC (Chairman).

Voluntary disclosure – Claim for repayment of input tax – Form VAT 652 posted, but no record of its receipt by the commissioners – Claim pursued after expiry of three-year time-limit – Whether claim made at time of posting or only on receipt – Value Added Tax Regulations 1995 (SI 1995/2518), reg. 25(1), 25(1A), 29 and 35.

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