21 July 2014

FTT Decision: Vodafone Group Services Ltd v HMRC

VAT – claim for repayment of over paid tax – appellant sought to justify claim on a different basis to the basis on which claim originally made – whether that was the making of a new claim out of time –Reed Employment considered – appeal allowed

Andrew Hitchmough QC & Laura Poots, instructed by Simmons & Simmons, acted for the Appellant.

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