Botanical Catering Ltd v Revenue & Customs [2009] UKFTT 265 (TC) (16 October 2009)

Botanical Catering Ltd v Revenue & Customs [2009] UKFTT 265 (TC) (16 October 2009)

The claim for repayment was made after the statutory three-year time limit set by section 80 of the VAT Act 1994. The tribunal has no discretion to allow a late claim. The Commissioners' refusal was correct and must be upheld.

Citation
[2009] UKFTT 265
Parties
Appellant: Botanical Catering Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
16 October 2009
Procedural Posture
VAT Repayment Appeal / First Tier Tribunal (tax), Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Repayment Claims, Statutory Time Limits, Voluntary Disclosure, Zero Rating
Tax Law VAT Repayment Claims Statutory Time Limits Voluntary Disclosure Zero Rating

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Parties

Botanical Catering Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Repayment Appeal / First Tier Tribunal (tax), Final Decision

Legal Issues

  1. 1 Whether the tribunal has discretion to allow a VAT repayment claim made outside the statutory time limit under section 80 of the VAT Act 1994
  2. 2 Whether the appellant's claim for overpaid output tax is time-barred

Ratio Decidendi

The claim for repayment was made after the statutory three-year time limit set by section 80 of the VAT Act 1994. The tribunal has no discretion to allow a late claim. The Commissioners' refusal was correct and must be upheld.

Court Disposition

Appeal dismissed