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VAT: refund claims

Language: English Series: HM Customs and Excise Business Brief ; (2/98) 27 January 1998 (3)Publication details: 1998Subject(s): Summary: 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.

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.