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.
VAT � INPUT TAX � the disputed amounts incurred in accounting periods which predated the claim by four years -� the claim was time barred by the four year cap � no discretion to waive the cap � Appeal dismissed
The Appellant appealed against HMRC�s decision dated 14 June 2010 and confirmed on review dated 26 July 2010 denying input tax in the sum of ₤17,025 in respect of VAT periods 03/00, 03/01, 03/02, 03/03, 03/04 and 03/05.
The Appellant considered that it was wrong that it should not be entitled to recover VAT which had been paid to HMRC in error. �HMRC pointed out that it had no discretion in this matter. The overpayment of VAT occurred in accounting periods predating the repayment claim by four years. �The claim was, therefore, outside the four year time limit in which valid claims for repayment could be made. In HMRC�s view the Appeal must fail because the Tribunal had no power to waive the four year cap.
The notice of appeal was lodged with the Tribunal outside the 30 day time limit. The Tribunal extended the time to 13 September 2010 for lodging the notice to which HMRC did not object.� Similarly the Tribunal granted HMRC�s application to extend the time limit in respect of the service of� its statement of case, which was some eight days late. [1] � �
(1) On 4 May 2010 HMRC received an undated letter from the Appellant claiming repayment of VAT in the sum of ₤22,623 for periods 03/00, 03/01, 03/02, 03/03, 03/04, 03/05, 03/06, 03/07 and 03/08.
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.