Generate a structured brief — facts, issues, held, reasoning, and significance — for this case in seconds. Or browse the verbatim judgment via the source links below.
Value Added Tax � Three-Year Cap � Section 80(4) VATA 1994 � Repayment requested more than three years after the end of the period in which the last assessment was made � Whether capped � Yes � Appeal dismissed
Mr Jonathan Holl, Advocate in the Solicitor�s Office of HM Revenue and Customs, for the Respondents
The disputed decision of the Commissioners for HM Revenue and Customs (hereinafter called �the Respondents�) is contained in a letter dated 21 January 2010 which is a decision not to repay an amount of �7,189.91 following the submission of VAT returns in respect of a tax period from 01/04/05 to 30/06/05 (the 06/05 period) and from 01/07/05 to 30/09/05 (the 09/05 period).�
H C Motors Ltd (�the Appellant�) carries on business as a petrol station, garage and village shop from premises at High Cross, Ware, Hertfordshire ST11 1AZ.
The Appellant was registered for VAT with effect from 01/04/1973 under registration number 213439878.
Auto-extracted from BAILII. Full structured brief in progress — the source links below give you the verbatim judgment in the meantime.
Multiple official and mirror sources — pick whichever loads cleanly on your network.
Common Room
0 comments · About the Common Room →
No comments yet — start the discussion.
Voted-best comments help future students and feed Caselaw's AI study tools.