British Telecommunications Plc, R (on the application of) v Revenue and Customs

British Telecommunications Plc, R (on the application of) v Revenue and Customs

BT's application for judicial review regarding the concession fails because the overpayment was not a 'simple duplication of output tax' as required by the concession, and the factual basis presented to the Revenue was inconsistent with BT's later position. BT is not entitled to interest under European law as no right arises for voluntary overpayments not improperly levied.

Parties
Claimant: British Telecommunications Plc; Defendant: HM Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
25 May 2005
Procedural Posture
Judicial Review / Final Judgment
Outcome
Applications for judicial review dismissed. Costs awarded to the Revenue.
Legal Topics
VAT Overpayment, Statutory Limitation Periods, Revenue Concessions, Interest on Tax Repayments, Judicial Review Procedure
Tax Law Administrative Law European Law VAT Overpayment Statutory Limitation Periods Revenue Concessions Interest on Tax Repayments Judicial Review Procedure

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Parties

British Telecommunications Plc

Claimant

HM Revenue and Customs

Defendant

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether the Revenue's published concession exempts BT's VAT overpayment from the statutory three-year limitation period under section 80(4) of the Value Added Tax Act 1994
  2. 2 Whether BT is entitled to interest (including compound interest) on the VAT repayment under European law

Ratio Decidendi

BT's application for judicial review regarding the concession fails because the overpayment was not a 'simple duplication of output tax' as required by the concession, and the factual basis presented to the Revenue was inconsistent with BT's later position. BT is not entitled to interest under European law as no right arises for voluntary overpayments not improperly levied.

Court Disposition

Applications for judicial review dismissed. Costs awarded to the Revenue.

Orders

  • BT's applications for judicial review are dismissed.
  • BT to pay the Revenue's costs of both applications; indemnity basis for CO/1355/2004, standard basis for CO/3503/2004.