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for repayment of over paid tax – appellant sought to justify claim on a different basis to the basis on which claim originally made – whether that was the making of a new claim out of time –Reed Employment considered – appeal allowed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