Stringfellow v Revenue & Customs (VAT - REPAYMENTS : Vat - repayments) [2015] UKFTT 209 (TC) (12 May 2015)

Stringfellow v Revenue & Customs (VAT - REPAYMENTS : Vat - repayments) [2015] UKFTT 209 (TC) (12 May 2015)

The right to claim repayment of overpaid VAT passed to the limited company upon transfer of the business as a going concern and transfer of the VAT registration number. The appellant did not retain or assign the right to himself. Therefore, the appellant had no standing to make the claim, and HMRC's recovery assessment was valid.

Citation
[2015] UKFTT 209
Parties
Appellant: Alan Stringfellow; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
12 May 2015
Procedural Posture
VAT Repayments Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Repayments, Transfer of a Going Concern, Fleming Claim, Statutory Interest, Recovery Assessment
Tax Law VAT Repayments Transfer of a Going Concern Fleming Claim Statutory Interest Recovery Assessment

Case Brief

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Parties

Alan Stringfellow

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Repayments Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the right to claim repayment of overpaid VAT passed to the transferee company on transfer of the business as a going concern
  2. 2 Whether the appellant retained the right to claim overpaid VAT after the transfer
  3. 3 Whether the recovery assessment by HMRC was valid

Ratio Decidendi

The right to claim repayment of overpaid VAT passed to the limited company upon transfer of the business as a going concern and transfer of the VAT registration number. The appellant did not retain or assign the right to himself. Therefore, the appellant had no standing to make the claim, and HMRC's recovery assessment was valid.

Court Disposition

Appeal dismissed

Orders

  • Recovery assessments in the total sum of £58,479.22 confirmed