United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> The Queen on aplication of Capital Accommodation (in Liquidation) v HMRC [2012] UKUT 276 (TCC) (30 July 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/276.html
Cite as: [2012] UKUT 276 (TCC)

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The Queen on aplication of Capital Accommodation (in Liquidation) v HMRC [2012] UKUT 276 (TCC) (30 July 2012)

"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"

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