HMRC has updated its guidance for businesses which need to
claim overpaid VAT following the recent UT decision in HMRC v Rank and another
[2020] UKUT 117 (TCC). Revenue & Customs Brief 5/2020 has been
revised to cover how to progress a claim and what information needs to be
provided to HMRC.
HMRC has updated its guidance for businesses which need to
claim overpaid VAT following the recent UT decision in HMRC v Rank and another
[2020] UKUT 117 (TCC). Revenue & Customs Brief 5/2020 has been
revised to cover how to progress a claim and what information needs to be
provided to HMRC.
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