[2016] UKUT 90 (TCC)

Mr Justice Warren, Judge Colin Bishopp

Decision released 19 February 2016

Value added tax – Repayment claims – Value Added Tax Act 1994 (‘VATA 1994’), s. 80, Value Added Tax Regulations 1995 (SI 1995/2518), reg. 37 – Whether intimation of claim without particulars satisfies statutory requirements – No – Whether claim must be allocated to prescribed accounting periods – Yes – No claim within statutory meaning made.

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