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:  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.
Release date: 19 February 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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