Planning for challenge to VAT recoveries by HMRC

https://www.google.com/url?rct=j&sa=t&url=http://www.moorestephens.co.uk/news-views/december-2015/planning-for-challenge-to-vat-recoveries-by-hmrc&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNEbRFkCmM3j7aZqkS61fELjeITQcg