The Commissioners for HM Revenue and Customs v Vodafone Group 天美影院 Limited: [2016] UKUT 0089 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 19 February 2016.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
19 February 2016

Read the full decision in .

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

Updates to this page

Published 1 December 2016