In R (on the application of Cardiff City Council) v C & E Commrs [2004] BVC 108, the Court of Appeal considered whether a local authority's repayment claim was within VATA 1994, s. 33 and, if so, whether the claim was time-barred by VATA 1994, s. 80 and reg. 35 of the Value Added Tax Regulations 1995 (SI 1995/2518).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.