[2014] UKUT 0396 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

[The appeal against this decision is reported at [2016] BVC 27. See also related decisions at 2015 BVC 21 and [2015] BVC 27.]

Lord Doherty

Decision released 8 September 2014

Value added tax – Fleming claims – Preliminary issues – Time-bar: construction of Value Added Tax Act 1994 (‘VATA 1994’), s. 80 – Entitlement: whether right to repayment assigned – Whether right capable of assignation – VATA 1994, s. 43.

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