Grand Entertainments Company (a firm) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0209 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Snowden on 3 May 2016.
Read the full decision in .
Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and out of time - appeal dismissed.
Published 1 December 2016