VAT: refund claims

VAT: refund claims - 1998 - HM Customs and Excise Business Brief (2/98) 27 January 1998 (3) .

Explains HM Customs & Excise` revised position regarding the 3-year time limit for VAT refunds and the effect on refund claims between 18 July 1996 and 1 May 1997.


VAT ACT 1994 S80
VAT REFUND CLAIMS
VALUE ADDED TAX