Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 26 November 2013.
Read the full decision in The Commissioners for HM Revenue and Customs v Our Communications Limited:  UKUT 0595 (TCC).
Value Added Tax – input tax – repayment supplement – whether repayment
supplement payable in respect of VAT credit claimed other than in VAT return.
Release date: 26 November 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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