HMRC have set out the procedure for taxpayers to reclaim VAT they have paid in error (e.g. Direct Debits not cancelled) when they meant to defer the payment with a VAT return under the COVID-19 VAT deferral easement.
We set aside the 2019 FTT Decision having identified an error of law in the FTT overlooking certain documents and reaching a finding that it was not open to it to make. When we remake the decision to take account of the...
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