Knott End Golf Club Ltd v Revenue and Customs Commissioners

Value added tax – Output tax. In the light of all the evidence and the submissions, the taxpayer's claim for a refund of overpaid VAT had been made within the relevant time limit as set out in s 80 of the Value Added Tax Act 1994. The Upper Tribunal (Tax and Chancery Chamber) so held in a preliminary ruling in proceedings between the taxpayer company and the Revenue and Customs Commissioners. Consequently, the appeal would be stayed to allow the parties to seek to resolve the substantive dispute.

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