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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016