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Decision Number: TC 03822
Appellant: Vodafone Group Services Ltd
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Barbara MOSEDALE
Date Of Decision: 21/07/2014
Main Category: VAT - OTHER
Main Subcategory: Vat - other
Notes: 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claim on a different basis to the basis on which claim originally made –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
Decision(s) to Download: TC03822.pdf TC03822.pdf