In Reed Employment Ltd v R & C Commrs [2013] BVC 1,593, Roth J said at para. 30:

‘There is no statutory definition of ‘claim’ for the purposes of s. 80 that would provide a basis for distinguishing an amendment to an existing claim from a new claim. Nor is there any authority on this question, save for two VAT Tribunal decisions holding that once a claim has been paid, any further demand cannot constitute an amendment to that claim. This was accepted by Reed in this case …’

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