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 .
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.
Published 1 December 2016