Article by Keith M Gordon, barrister, chartered accountant and tax adviser. This article appeared in the March 2008 issue of Tax Adviser.
The author considers the House of Lords' decision in two joint appeals that concerned the time limits for reclaiming VAT:
Fleming (t/a Bodycraft) v HMRC and
Conde Nast v HMRC.
March 2008 by Keith M Gordon
Technical Department
020 7235 9381
