Grand Entertainments Company (a firm) v Revenue and Customs Commissioners

Value Added Tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) upheld the decision of the First-tier Tribunal (Tax Chamber) to dismiss the Revenue and Customs Commissioners' refusal of the appellant taxpayer's claim for repayment of overpaid VAT after it found that two subsequent claims made after the original claim had not amounted to amendments to the original claim.

Category: