HM Revenue & Customs v Dunwood Travel Ltd

HM Revenue & Customs v Dunwood Travel Ltd

The three year limitation period in section 77(1)(a) VATA applies to the prescribed accounting period in which the annual adjustment under TOMS is made (the fifth quarter), not to the earlier quarters to which the adjustment relates. Therefore, the assessment for period 6/01 was within time.

Parties
Respondent/claimant: THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS; Appellant/defendant: DUNWOOD TRAVEL LIMITED
Jurisdiction
England and Wales
Judgment Date
07 March 2008
Procedural Posture
Civil Appeal / Court of Appeal Judgment
Outcome
appeal dismissed
Legal Topics
VAT, Statutory Interpretation, Limitation Periods, Tour Operators Margin Scheme (toms)
Tax Law VAT Statutory Interpretation Limitation Periods Tour Operators Margin Scheme (toms)

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Parties

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS

Respondent/claimant

DUNWOOD TRAVEL LIMITED

Appellant/defendant

Procedural Posture

Civil Appeal / Court of Appeal Judgment

Legal Issues

  1. 1 Whether the three year limitation in section 77(1)(a) of the VAT Act 1994 applies to the prescribed accounting period in which the annual adjustment under TOMS is made, or to the earlier periods to which the adjustment relates.

Ratio Decidendi

The three year limitation period in section 77(1)(a) VATA applies to the prescribed accounting period in which the annual adjustment under TOMS is made (the fifth quarter), not to the earlier quarters to which the adjustment relates. Therefore, the assessment for period 6/01 was within time.

Court Disposition

appeal dismissed

Orders

  • HMRC's amended 24 June 2004 assessment for period 6/01 in the sum of £17,260.85 upheld