Edgbaston Golf Club Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)

VAT � claim for repayment of overpaid VAT � claim prepared and submitted to incorrect email address � whether claim �made� before 1 April 2009 � s 121 Finance Act 2008

Karleen Ellis, Presenting Officer of HM Revenue and Customs, for the Respondents

This appeal arises from a claim by the appellant for a repayment of overpaid output VAT based on the decision in Revenue & Customs Commissioners v Bridport Golf Club (Case C-495/120), reported at [2014] BVC 1 .� The dispute for resolution in this appeal was whether the claim in question had been made by the 31 March 2009 deadline set down in s 121 Finance Act 2008.� The claim had been sent with an incorrectly addressed email on 31 March 2009.

We received short witness statements (and heard oral testimony) from Paul Taylor (formerly a VAT Manager with Begbies Traynor Group, who advised the appellant in 2009 in relation to its claim) and Martin Nutter of HMRC.� We also received a bundle of documents.� We find the following facts, none of which were particularly contentious.

The period to be covered by the claim was in two parts.� First, there was a historical claim covering the period from 1990 up to 4 December 1996 (known as a �Fleming claim�, after the litigation which gave rise to the limited opportunity to make such claims outside the normal limitation period); second, there was a more current claim for the period 1 April 2006 to 31 March 2008, governed by the usual three year time limit (as it then was).� Subsequent claims were made (without problems arising) in relation to subsequent periods.