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) >> Revenue And Customs v Vodafone Group Services Ltd [2016] UKUT 89 (TCC) (19 February 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/89.html
Cite as: [2016] BVC 506, [2016] UKUT 89 (TCC), [2016] STC 1064, [2016] STI 438

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Revenue And Customs v Vodafone Group Services Ltd [2016] UKUT 89 (TCC) (19 February 2016)

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

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