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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Bollinway Properties Ltd v Revenue & Customs (VAT repayment supplement) [2021] UKFTT 309 (TC) (02 September 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08251.html
Cite as: [2021] UKFTT 309 (TC)
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| Decision Number: | TC 08251 |
| Appellant: | Bollinway Properties Ltd |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Tracey Bowler |
| Date Of Decision: | 02/09/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT repayment supplement - Section 79 VATA 1994 - did the taxpayer retain the ability to claim repayment supplement on the amount of VAT credit transferred to and set against another taxpayer-™s VAT liability - no - calculation of relevant period if Section 79 applies. |