[2016] UKUT 89 (TCC)

Mr Justice Warren, Colin Bishopp

Decision released 19 February 2016

Value added tax – Claim for repayment of overpaid output tax – Value Added Tax Act 1994 (‘VATA 1994’), s. 80 – Value Added Tax Regulations 1995 (SI 1995/2518), reg. 37 – Whether claim can be amended by complete substitution of reasons.

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