United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Grand Entertainments Company v Revenue And Customs [2016] UKUT 209 (TCC) (3 May 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/209.html
Cite as: [2016] UKUT 209 (TCC)

---

[New search] [Printable PDF version] [Help]

---

Grand Entertainments Company v Revenue And Customs [2016] UKUT 209 (TCC) (3 May 2016)

Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and out of time - appeal dismissed.

A HTML version of this file is not available click here or view below the pdf version : 209.pdf