The Commissioners for HM Revenue and Customs v Bratt Auto Contracts Limited and Bratt Auto Services Limited: [2016] UKUT 0090 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 19 February 2016.

Read the full decision in The Commissioners for HM Revenue and Customs v Bratt Auto Contracts Limited and Bratt Auto Services Limited: [2016] UKUT 0090 (TCC).

VALUE ADDED TAX — repayment claims — VATA s 80, VAT Regs 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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