United Kingdom Upper Tribunal (Tax and Chancery Chamber) 19 February 2016, [2016] UKUT 89 (TCC) (The Commissioners for Her Majesty's Revenue and Customs v Vodafone Group Services Limited)

[2016] UKUT 0089 (TCC) VALUE ADDED TAX — claim for repayment of overpaid output tax — VATA s 80 — VAT Regs reg 37 — whether claim can be amended by complete substitution of reasons — no — claim must remain substantially unchanged — appeal allowed UPPER TRIBUNAL Appeal ref: UT/2014/0078 TAX AND CHANCERY CHAMBER THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS Appellants - and - VODAFONE