The Commissioners for HM Revenue and Customs v Bratt Auto Contracts Limited and Bratt Auto Services Limited: [2016] UKUT 0090 (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 鈥� repayment claims 鈥� VATA s 80, VAT Regs reg 37 鈥� whether intimation of claim without particulars satisfies statutory requirements 鈥� no 鈥� whether claim must be allocated to prescribed accounting periods 鈥� yes 鈥� no claim within statutory meaning made.
Updates to this page
Published 1 December 2016