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Hansard, 16 Mar 2010, vol 507, no 58, col 762W
Temporary measure to reduce admin burden
VAT overpayment submissions for Nov '98 to Dec '05 considered
Stirling Investments (TC374)
Red 12 Trading Ltd v CRC, Chancery Division
Due to a paperwork error, a client was assessed to VAT of £40,000, but this was subsequently repaid. The tax was paid by the client’s export agent, who then accepted a refund of only £8,000 in full and final settlement.
CRC v Lunn, Upper Tribunal (Tax and Chancery)
Two changes in Brief 10/10
Revenue & Customs Brief 6/10
Change in system for handling cheques by post
A business calculates that an error in its VAT calculations has resulted in an underpayment of £3,000. If this is paid by the business on its return for a subsequent VAT quarter does a penalty charge arise?
BAA Ltd (TC357)
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