Vodafone wins FTT appeal over VAT overpayment

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The First Tier Tribunal (FTT) has ruled in Vodafone's favour in relation to a claim for the repayment of overpaid VAT, in a case which centred on how the telecoms giant applied to change the methodology on which its claim was calculated, after the time limits permitted for the matter (VATA 1994 s80) had passed

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