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Tax Cases and Appeals Tax Appeals Commission
2018-10-04
Appeal relates to a claim for repayment of tax in accordance with s99(4) of the VATCA2010
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Tax Cases and Appeals Tax Appeals Commission
2010-10-02
Appeal regarding s119(1)(h) VATCA2010, against a refusal to refund the VAT in respect of a deduction for tax paid on the purchase of goods that was included in the return for the VAT period November/December 2008 against the Appellant’s VAT liability for the earlier period July/August 2008 on the grounds that the Appellant’s application for an offset was made on 22nd May 2013 and therefore outside of the 4-year time limit to which the claim relates as prescribed by s99(4) VATCA2010
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Tax Cases and Appeals Tax Appeals Commission
2018-05-15
VAT paid on clamping release fees. The claim was refused by the Respondent on the basis that the clamping release fees were subject to VAT in accordance with s3 of VATCA 2010 and Article 2 of Council Directive 2006/112/EC
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Tax Cases and Appeals Tax Appeals Commission
2017-04-01
Appeal regarding repayment of tax in the context of the four-year rule
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