Hm Courts Tribunals Service
January 16
13:08
2023
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VALUE ADDED TAX s78 VATA 1994 interest for official error- whether error in legislation (unlawful property condition in bad debt relief regime) error on part of Commissioners- yes whether interest under s78(1)(d) ran from date earlier than date of actual bad debt relief claim on basis that but for legislative error appellant would have put in claim earlier- yes- appeal allowed