United Kingdom Upper Tribunal (Tax and Chancery Chamber) 3 May 2016, [2016] UKUT 209 (TCC) (Grand Entertainments Company (a firm) v The Commissioners for Her Majesty's Revenue and Customs)

1 [2016] UKUT 0209 (TCC) Appeal number UT/2010/00024 Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and out of time - appeal dismissed.