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 Bratt Auto Contracts Ltd [2016] UKUT 90 (TCC) (19 February 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/90.html
Cite as: [2016] UKUT 90 (TCC), [2016] STI 440, [2016] BVC 505, [2016] STC 1463

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Revenue And Customs v Bratt Auto Contracts Ltd [2016] UKUT 90 (TCC) (19 February 2016)

VALUE ADDED TAX — repayment claims — VATA s 80, VAT Regs reg 37 — whether intimation of claim without particulars satisfies statutory requirements — no — whether claim must be allocated to prescribed accounting periods — yes — no claim within statutory meaning made

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