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Decision Number: |
TC 01886 |
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Appellant:
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Spectrum Legal Services Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John L WALTERS QC
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Date Of Decision:
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12/03/2012 |
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Main Category:
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VAT - REPAYMENTS |
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Main Subcategory:
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Vat - repayments |
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Notes:
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VALUE ADDED TAX – voluntary disclosure claiming repayment of output
tax wrongly charged – HMRC refusing to repay any amount in respect of
tax accounted for more than 3 years before the voluntary disclosure was
made – section 80(4) VATA ‘capping provisions’ – where section 80(4)
applies there is no liability to make a repayment – repayment in respect of
periods not covered by the ‘capping provision’ already made – no
jurisdiction to consider the question of whether HMRC should make a
further ex gratia payment in respect of periods covered by the ‘capping
provision’ – appeal struck out |
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Decision(s) to Download:
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TC01886.pdf 
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