The Commissioners for HM Revenue and Customs v Vodafone Group Services Limited: [2016] UKUT 0089 (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 Vodafone Group Services Limited: [2016] UKUT 0089 (TCC).

VALUE ADDED TAX — claim for repayment of overpaid output tax — VATA s 80 — VAT Regs reg 37 — whether claim can be amended by complete substitution of reasons — no — claim must remain substantially unchanged — appeal allowed.

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