Upper Tribunal Tax and Chancery decision of Mr Justice Sales on 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:  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.
Release date: 30 July 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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