THE QUEEN on the application of Capital Accommodation (London) Limited (IN LIQUIDATION) v The Commissioners for HM Revenue and Customs: [2012] UKUT 276 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Sales on 30 July 2012.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
30 July 2012

Read the full decision in THE QUEEN on the application of Capital Accommodation (London) Limited (IN LIQUIDATION) v The Commissioners for HM Revenue and Customs: [2012] UKUT 276 (TCC).

Adjustment for errors in VAT returns under regulation 35 of the VAT Regulations 1995 – exercise of discretion by HMRC – time limits for correcting errors in VAT returns – time limits for reclaiming overpaid VAT.

Published 1 December 2016