1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

34.45Time Limits VATCA s99; s113 The time limit for claiming refunds of VAT and for making an estimation or assessment by Revenue is generally four years.
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016