Case Law

Appeal against refusal to refund VAT in respect of a deduction for tax paid on the purchase of goods included in the return for one year against the VAT liability for the previous year on the grounds of the 4-year time limit prescribed by s99(4) VATCA2010. 18TACD2018

Whether or not the Appellant’s partnership had the right to require the VAT it had overpaid to be offset by the Respondent against its VAT liabilities, notwithstanding that the time during which it could have claimed a refund of the overpaid VAT had elapsed. 36TACD2023