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 鈥� claim for repayment of overpaid output tax 鈥� VATA s 80 鈥� VAT Regs reg 37 鈥� whether claim can be amended by complete substitution of reasons 鈥� no 鈥� claim must remain substantially unchanged 鈥� appeal allowed.